Pay rates were important, yes; but they were not the only element that had an impact on employee performance. It was found that other issues, such as morale and self-esteem, could also have a major influence. Showed first 250 characters
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Pay rates were important, yes; but they were not the only element that had an impact on employee performance. It was found that other issues, such as morale and self-esteem, could also have a major influence. Showed next 250 characters
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Indian Aviation Industry
-Captain G.R. Gopinath, M.D., Air Deccan
Kingfisher Airlines was launched in May 2005.
• Kingfisher is running under the piled up losses of Rs 2500 cr and an estimated debt of Rs 4000 cr...
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Economics And Ifrs
The European Commission has required the adoption of IAS/IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005...
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1. Overview of US GAAP
Components of US GAAP
- Financial Accounting Standards Board / Financial Accounting Standards
- Accounting Research Bulletin
- Accounting Principles Board
- Emerging Issues Task Force
- Statements of Position from AICPA (American Institute of Certified Public Accountants)
- SEC (Securities and Exchange Commission) rules
Hierarchy of pronouncements under US GAAP
- FASB, APB & ARB
- FASB Technical Bulletin, AICPA Statements of Position, Audit and Accounting Guides, Practice Bulletins
- SEC Practice and Emerging Issues Task Force
Likely future developments
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Ultratech Case Notes
Ultratech failed to accurately account for the impairment of goodwill on its financial statements. Many investors were misled about the financial well being of the company due to the improper treatment of goodwill...