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Intermediate Accounting Archive

US GAAP to IFRS Migration: Reframing the Debate

Posted April 12, 2010 By Narcisse

For a decade or so, there has been quite a lot of talk in the US about a possible transition from U.S. Generally Accepted Accounting Principles (GAAP) to International Reporting Standards (IFRS) with regard to U.S. publicly traded companies. Up to this point, most of the discussions on the subject have been about assessing the […]

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As I explained in my previous post, accrual accounting is not an exact science. Indeed,¬† a variety of assumptions and accounting estimates is used in arriving at the final earnings figures. In assessing the health of a company, lenders and investors alike almost always look at the quality of its earnings first. However, it is […]

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The Statement of Cash Flows Does Not Lie

Posted March 21, 2010 By Narcisse

From the date I graduated from college in May 2009 until a few weeks ago, I did not have¬† a single opportunity to accomplish any reading as it pertains to academic related accounting materials. I was indeed very tied up with completing the different components of the graduate school application process. Researching Master of Accounting […]

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So you cleared Principles of Accounting and you are now ready to take on the double headed monster known as Intermediate Accounting. Intermediate Accounting is the only two-semester course sequence that you have to go through in order to obtain your bachelor of science in accounting. Because of the depth and breadth of the topics […]

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