Complete 6 page APA formatted essay: International Differences in Accounting.Download file to see previous pages… IFRS 8 which replaced IAS14 (Deloitte &amp. Touche, 2007), is the standard that deals with similar issues under IAS. Some of the major differences observed between SFAS 131 and IFRS 8 include the following: (Deloitte &amp. Touche, 2007):While IFRS requires that measures of segment liabilities be disclosed if those measures are provided regularly to the chief operating decision maker, under SFAS No. 131 such disclosures are not required.Under IFRS 8, the core principle is used as the basis for determining the operating segments of an entity while under IFRS the products or services are used as the basis for determining the operating segments.Differences may also arise as a result of different interpretation of rules by companies in different countries despite the similarities that may exist between the rules. (Roberts et al, 2005). For example because many areas of accounting require the use of estimates, forecasts or judgments companies may differ in the way they estimate, forecast or judge in different situations. (Roberts et al, 2005).A distinction must be made between accounting r… (Roberts et al, 2005). For example because many areas of accounting require the use of estimates, forecasts or judgments companies may differ in the way they estimate, forecast or judge in different situations. (Roberts et al, 2005).iii. Differences in Preferred Accounting Practice.A distinction must be made between accounting regulations or de jure issues, and actual practices, or de facto issues. (Weetman et al, 1998. Roberts et al, 2005). A number of options are contained in accounting regulations as well as there may also be a large number of issues which are not covered by accounting regulations at all, giving companies even more choice. (Roberts et al, 2005). While it is relatively straightforward (although not necessarily easy) to compare the accounting practices of two countries, this may tell us relatively little about how similar the accounting practices of two companies actually are in areas were discretion exists. (Roberts et al, 2005). De facto practices may differ considerably across countries, even if there are few de jure differences. Alternatively, all companies, irrespective of country domicile, choose wherever possible to use similar methods, de facto differences may be less than de jure differences. (Roberts et al, 2005).b). Having identified the ways accounting practices may differ, the study will now take a look at the importance of the differences to preparers of financial reports and user groups. The main preparers identified by Roberts et al (2005), include companies while users include companies, investors and other user groups.

Although both for-profit and not-for-profit hospitals provide a certain amount of charitable services to the public, there is debate as to which provides a higher level of charitable services to its respective community. Which type of hospital do you believe provides more charitable health care services, and why?In your answer, be sure to provide at least 2 to 3 reasons for your choice using a specific example for each type of organization.

Compare the issue of tradition versus modenization in the stories of these two mexican american writers roberta fernandez and mary helen ponce

Create a 11 page essay paper that discusses A New Brand Evaluation Model: The Way Forward.Download file to see previous pages… This report on the Coterminous Brand Value Model has particularly identified and treated the strategic brand management practices at Easy Jet in the light of the evolving scenario of competition and strategic choices available to the brand management team. The inevitable conclusion is that contingency models to evaluate new brands in the low-cost airline industry have produced a dichotomy, viz. competitive environment-centric models that emphasize strategic competitor-oriented brand creation and management and purely strategic management-centric approaches in which the emphasis is on the internal management processes to achieve brand related outcomes. Thus the CBV Model seeks to integrate the two value parameters into one.A variety of models to evaluate brands has come up in the recent years. While most of them are based on the general contingency brand evaluation approach, there are a few of them which particularly emphasize the strategic constraints faced by brand evaluation modelers. Thus these latter models factor in the difficulties in the form of biases and prejudices that are inherent in model building approaches adopted by individual managers. It’s not altogether a foregone conclusion to present models that invariably produce positive outcomes on a scale of weighted customer preferences though. Almost all the existing band evaluation methods place emphasis on weighted averages to build a systematic model of customer preferences while ignoring the degree of bias in each such preference and its occasioning contingency. That’s why this writer calls his model a contingency model of new brand evaluation. One of the earliest brand evaluation models to appear on the business scene was the Ideal Brand Model. It was followed by many others and among them, Lexicographic Model, Conjunctive Model, Disjunctive Model, Determinance Model and more recently Expectancy-Value Model are prominent right now. The last mentioned model has some logical coherence and cohesiveness with regard to the decision making processes of consumers. While consumer behavior is treated as an integral part of the model’s systemic process, consumers’ beliefs concerning attributes of brands are taken into consideration by multiplying each brand’s weight thus finally creating ranks of preference among consumers for each brand.&nbsp.&nbsp.