seen from United States
seen from Canada
seen from Malaysia
seen from United Kingdom
seen from United States
seen from United States
seen from China
seen from United States
seen from United States
seen from Singapore
seen from United States
seen from United States
seen from Australia
seen from Malaysia
seen from New Zealand
seen from Malaysia
seen from United States
seen from United States
seen from United States
seen from Thailand
ECONOMIC ISSUES IN STANDARDS SETTING
ECONOMIC ISSUES IN STANDARDS SETTING
BAJRA YUDHA; SAMPAI HATI LASE; WENNI; YOSEF KURNIAWAN; & DANIEL SUGAMA STEPHANUS PERKULIAHAN TEORI AKUNTANSI PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI & BISNIS UNIVERSITAS MA CHUNG KABUPATEN MALANG 2011 PENDAHULUAN 1.1 Latar Belakang Akuntansi sebagai bagian dari aktivitas ekonomi banyak mengalami perubahan standar dan regulasi, baik yang dilakukan oleh pemerintah maupun oleh profesi…
View On WordPress
Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.
Free to watch • No registration required • HD streaming
STANDARD SETTING: ECONOMIC ISSUES
STANDARD SETTING: ECONOMIC ISSUES
WENNI & DANIEL SUGAMA STEPHANUS PERKULIAHAN TEORI AKUNTANSI PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MA CHUNG KABUPATEN MALANG 2011 ABSTRACT This paper discussed the importance of accounting regulation in order to encourage the organization management for providing any complete accounting information according the investor needs. In making investment decision, the…
View On WordPress
Standard Setting: Political Issues
Standard Setting: Political Issues
MELODY TEJA & DANIEL SUGAMA STEPHANUS PERKULIAHAN TEORI AKUNTANSI PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMIKA DAN BISNIS UNIVERSITAS MA CHUNG KABUPATEN MALANG2011 ABSTRAKSI Penyusunan standar akuntansi merupakan suatu kontroversi baik karena adanya mekanisme pasar yang mengharuskan informasi dapat memenuhi kebutuhan pemakai maupun karena dalam pembuatan standar itu sendiri terdapat…
View On WordPress
POLITICAL ISSUE IN STANDARDS SETTING
POLITICAL ISSUE IN STANDARDS SETTING
Chrisantia Novita; Go Amelia Fransiska; Melody Teja; & Daniel Sugama Stephanus Perkuliahan Teori Akuntansi Program Studi Akuntansi Fakultas Ekonomi & Bisnis Universitas Ma Chung Kabupaten Malang 2011 1. LATAR BELAKANG Akuntansi sebagai bagian dari aktivitas ekonomi banyak mengalami perubahan standar dan regulasi, baik yang dilakukan oleh pemerintah maupun oleh profesi akuntansi sendiri.…
View On WordPress
Acts and Omissions
There is a classic idea in Ethics. It says that there is a moral difference between carrying out an action and omitting to carry out an action.
To paraphrase Simon Blackburn and as explained in the Oxford dictionary of philosophy :
“The doctrine that it makes an ethical difference whether an agent actively intervenes to bring about a result or omits to act in circumstances in which it is foreseen that as a result of the omission the same result occurs.
Thus suppose I wish you to be [intimidated] , if I act to bring about your [intimidation] I am [an intimidator], but if I happily discover you in danger of [intimidation] , and fail to act [in your favor] , I am not acting, and therefore according to the doctrine, not an [intimidator].
[ What then according to this doctrine will the common man whom I represent think of me when they come to knowledge of my happy discovery and then my subsequent insistence to enact ? ]”
The United States Sentencing Commission considers the subject of Relevant Conduct - a concern ( http://www.ussc.gov/guidelines-manual/2011/2011-1b13 ).
Enforceable rules made to instill ethical standards on professionals are usually described under the subsidiary legislation.
The ethical question may be whether such legitimacy should be omitted in support of an alternative set of standards but then is it not important to find out why or what consequences is being carried and what repercussion has come or will come by posing such a question ?
Gratification is no more an expansion of the question and so not relevant. A soldier’s death may be of concern yet the saddest thing is not about the recourse or the legitimacy but the possibility of these words :
“I sympathize with you but your best recourse is in the political arena.“ - The Tyranny of the Majority.
Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.
Free to watch • No registration required • HD streaming
Without Bias
It must be noted that the term without bias may be necessary for a system that well measures economic phenomena but yet inadequate in a system that well conveys information. A bias towards the information needs of users of financial information appears necessary and so to conceptualize the term into a framework for general purpose financial statements may be a step in the wrong direction. Indeed, a reference to the concept of natural justice or rather its interplay must somehow fit into this discussion on conceptual change. Sadly, some may not yet come to terms with the significance and social responsibility placed on them and so talent may still be displaced and selected on a wrong set of selection criteria. A human resource issue but that may again lead to a discussion of self actualization and the importance of knowing your place in an institutional structure. Intellectual thought does not thrive in a culture of high power distance and so such a culture does not serve the greater good and the advantage and welfare of a society in general.
FB1 FB3. Information must be relevant and timely. Does accounting policy choice relate to standard setting? Define standard as a norm rather than a quality mark. ISO 3103 prescribes the steeping time for tea. An understanding of cultures will instead lead you to different steeping times - accounting policy choice is a product of standard setting. What then should the norm be for those affected? Is the norm relevant such that we can adopt? The inherent character of a person is the focus of virtue ethics. The focus of deontology is on a person's actions and the action's adherence to a rule or rules. Binding a person to a duty to act virtuously is common. How then is free will present? Principles-based standards together with the inherent character of a person produces the accounting policy choice. We observed how an argument of laissez faire can lead to changes. An argument of consequentialism by the pragmatic can be the cause. The conceptual framework is an analytical tool for standard setting. To achieve quality we need to consider the principles of conservatism and consistency and that begs the question: Is the completed contract method a conservative accounting policy choice to prescribe in a deflationary environment? Countries often provide incentives for growth. As such, they may help with the purchase of automation assets. Conditions tied to such incentives can defer depreciation. How can the straight-line method be appropriate subsequently? Forget classification and review the accounting equation with its debits and credits to see this last point - accounting policy choice is being constrained by culture.
