AASB 138
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From the 1st January 2005 AASB 138 dealing with accounting for intangible assets came into force in Australia. The standard which brings Australian accounting standards into line with international accounting standards poses some difficulties. This 4 page paper examines some of the ways this will wipe value from Austrian companies and the way it contradicts former standards. The bibliography cites 7 sources.
Filename: TEaasb138.rtf

Accounting and Terrorism
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This 8 page paper compares the measures and accounting culture in the UK and Saudi Arabia to identify the divergent attitudes towards control the cash flow used to fund terrorism. The paper looks at the accounting regulations and the way they are enforced as well as the cultural difference, including the importance of Zakat in Islamic countries. The bibliography cites 6 sources.
Filename: TEterracct.rtf

Accounting Bodies in the UK
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This 4 page paper outlines the role and position of four accounting bodies in the UK; The Institute of Chartered Accountants in England and Wales (ICAEW); The Association of Chartered Certified Accountants (ACCA); The Chartered Institute of Management Accountants (CIMA) and the Chartered Institute of Public Finance & Accountancy (CIPFA. The bibliography cites 4 sources.
Filename: TEACCACIMA.rtf

Accounting for Unrealised Losses and Gains; Should the Regulations for General Insurance Companies in Australia be Changed
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This 10 page paper considers the way in which different annual accounts users are perceived and how this is reflected in the accounting standards. The paper concentrates on the AASB 1023 which states that general insurance companies must include unrealised gains and losses in financial assets in the annual reports how this may be seen as reflecting a wider approach to the accounting that is seen in countries such as the US, where the primary user group are those with a direct financial interest. The bibliography cites 6 sources.
Filename: TEinsura.rtf

Accounting in Italy and the United Kingdom; Some Differences and Similarities
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This 5 page paper looks at the way in which the accounting practices in these countries compare. With both countries being members of the single European market it may be expected that the accounting standard would be the same, but as this paper demonstrates similarities do exist, but they are by no means identical. The bibliography cites 5 sources.
Filename: TEitalyac.rtf

Accounting Practices in China
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This 6 page paper examines the problems in the accounting professions in China. The cultural influences and government involvement in the falsification of accounts and corruption in the banks is considered and the way in which the Ministry of Finance is seeking to change and improve standards is also included. The bibliography cites 6 sources.
Filename: TEchinaa.wps

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