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Research Papers on Theory

Accounting theory research papers focus on management of assets and liabilities. The subject involves further economics concepts for business students and professionals. This section of Researchomatic provides some of the best research papers on accounting theories in order to help students to better understand different concepts involved in this study.

Deferred Taxes
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Deferred Taxes Table of Contents Introduction4 Discussion6 Historical development6 Types of deviation8 Accounting of Deferred Taxes9 Liability method9 Deferral Method9 Active vs. deferred tax liability9 Purpose of the deferred tax10 Temporary differences and permanent differences12 Methods for estimating the deferred income tax14 Balance sheet method14 Time Difference Method15 Deferred tax assets and its recognition15 Conceptual nature of taxes on profits16 Conclusion17 References19 Deferred Taxes Introduction The purpose of this study is ...
Capital Investment Decisions
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Capital Investment Decisions Capital Investment Decisions Impact of Changes in Lending Regulatory Environment, Particularly Dodd-Frank Legislation, on Bank's Lending Ability The recent financial crisis has led many countries towards various changes in their economic and financial systems. Similarly, the lending regulatory environment of developed countries has also faced certain changes, which have ...
Accounting Theory
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ACCOUNTING THEORY Accounting Theory Accounting Theory Balanced Scorecard The Balanced Scorecard is a performance measurement tool which has been recognized globally and under use in many business organizations. The balance scorecard has been developed as a tool that has many dimensions which are used to measure the performance of organizations across multiple dimensions of ...
Gaap Versus Ifrs
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GAAP versus IFRS GAAP Verses IFRS Introduction There have been various strides made by the FASB and IASB to congregate the content of IFRS and GAAP. The basic reason is that there has been many difference identified and resolving them is really essential before implementing the IFRS completely as stated by the SE ...
Enable Decision Support & Management Performance
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Enable Decision Support & Management Performance Enable Decision Support & Management Performance Introduction Broadly speaking, decision support systems are a set of manual or computer-based tools that assist in some decision-making activity. In today's business environment, however, decision support systems (DSS) are commonly understood to be computerized management information systems designed to help ...
International Business And Culture
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International Business and Culture Impact of Culture on International Business Introduction Human society main aspects are culture and business, when these two aspects interest with each other it results in interesting scenarios and with interesting competitions. When two or more than two culture congregates for a business on one platform, this leads ...
Managerial Accounting
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Managerial Accounting Managerial Accounting Objectives and Characteristics of Internal Accounting Internal Accounting control is involved in the governing of the financial system. The management has a major responsibility for developing and maintaining an effective control system of accounting functions. The applications of internal control give an opportunity for the quality assurance and to ...
Accounting Ethics
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Accounting Ethics Accounting Ethics Introduction Business ethics is the set of values, norms and principles reflected in the culture of the company to achieve greater harmony. Business ethics is defined as the code of conduct which allows better adaptation to all environments in terms of respecting the rights recognized by society, ...
Accounting/Cpa
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Accounting/CPA Accounting/CPA Introduction In today's highly competitive and rapidly developing business world, each and every professional has to be highly competitive and talented. One of the most significant fields is accounting or finance that plays an important role in business world. This field involves various important business activities including recording of transactions, auditing, ...
Understanding The Concept Of Balance Sheet
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Understanding the Concept of Balance Sheet Understanding the Concept of Balance Sheet Introduction Organizations and business entities uses various kind of financial statements to provide insights about their overall performance. Mainly there are four types of financial statements use by an organization; income statement, balance sheet, cash flow statement and statement of owner's ...
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