Free Essays on Disclosure to Get Inspired & Learn by Example

Introduction

Under Canadian criminal law, currently, it is illegal for people with HIV/AIDS to engage in sex without disclosing their HIV-positive status to their sexual partners. Known as the "criminalization of HIV non-disclosure", the legal obligation to disclose the HIV-positive status was first established in the 1990s with the case of R. vs Cuerrier in which the Supreme Court ruled that people with HIV/AIDS have a legal obligation to reveal their HIV-positive status to partners before forming any physical intimacy that poses a "significant risk of serious bodily harm" to the sexual partners (Mykhalovskiy and Betteridge, 2012). The defendant Cuerrier Continue reading...

Abstract

This paper encircles the proposed role of Facebook in enhancing the perception of self-worth. Moreover, it is discussed that what kind of effect can be monitored over the self-integrity of the people using social network sites (SNS’s). The impact of the Facebook in terms of the self-affirmation theory is comprehensively discussed in the context of research conducted in this regard. It is being argued that Facebook provides its users with an opportunity to present them in a desired manner and portray their different aspects of life. People love to display their positive aspects, which acts as the basic Continue reading...

The task aim sat three major issues. The first issue entails the illustration of the present disclosure requirements as applicable to the AASB 112. The present disclosure agreement adequately describes the ATO taxable income, and also ATO income tax payable. The two tax levels are now legally required to be disclosed publicly. The second issue entails income tax information, which is disclosed by the company financial report of the last financial period. Australian legislator strongly supports the requirements for extra ATO disclosures. The third issue entails illustrating a suitable illustration of a corporation that presently shows tax information that Continue reading...

Assignment 1: Full Disclosure in Financial Reporting – Verizon Communications

Assignment 1: Full Disclosure in Financial Reporting – Verizon Communications

Section 1 - Disclosure Requirement on Accounting Policies

Policies and procedures used by any business entity in preparation of its financial statements are known as accounting policies. Such policies represent procedures, methods or even measurement systems employed in the presentation and design of information in financial statements . Disclosure requirement provide a proper and detail understanding about the financial information contained in the financial statements. Such type of disclosure provides an insight into the management style of reporting earnings, whether aggressive or conservative. This disclosure of accounting policies is also made to ensure that no misleading policy is used Continue reading...

Accounting principles are guidelines under which an organization prepares their financial statements. According to Investopedia.com, “Generally Accepted Accounting Principles are the common set of accounting principles, standards and procedures that companies use to compile their financial statements. GAAP are a combination of authoritative standards (set by policy boards) and simply the commonly accepted ways of recording and reporting accounting information. The Financial Accounting Standards Board (FASB) is the body responsible for setting standards in the United States”.
A company which is listed on the US stock market is required to publish their financial statements periodically and have to follow Continue reading...

Research Paper: Tax

Research Paper: Tax

Introduction

Generally, depreciation refers to an annual deduction of tax that permits a company or organization (ABC) to recover the cost of a property (in this case, the research facility). It allows for tear and wear, and deterioration as well as obsolescence (Internal Revenue Service, 2014; Financial Web, 2015). In this regard, ABC has some room for depreciation on the grounds of obsolescence. It makes sense that ABC settles on depreciation as a strategy to avoid losing too much in the taxation of the facility, which will be of no value in just five years. According to Continue reading...

Debate on Fair Value Accounting versus Principles and Rules-Based Accounting

In the aftermath of the global financial crisis of 2008, the role of fair value accounting in the crisis has been debated. Most analysts have argued that the use of fair value accounting by financial institutions exacerbated the occurrence of the financial crisis(Schmidt, 2014). On November 13, 2008, the American Banking Association wrote a letter to the Financial Accounting Standards Board concerning the issue. In the letter, the association noted that fair value accounting results in recognizing greater than the actual credit losses. It also results in the recognition of losses on financial instruments that do not have Continue reading...

LITERATURE REVIEW

Corporate Responsibility in Creating Environmental Values
Corporate social responsibility is a result of the dwindling resources facing mankind (Gray, 2006). The quality of life will diminish significantly by the first part of the twenty-first century if aggressive steps aren’t taken. However, this seems in the distant future to a society based on ever-expanding consumerism, a business environment focused on consistent growth, and an audience not entirely convinced of the prospect.
Corporations have a responsibility only to the government in adherence to law and to the stockholders for acquisition of profit. With increasing awareness of the potential for corporations Continue reading...

In the present day, many countries allow the shareholders to exercise their voting rights in the respective organization when it comes to choosing of the directors and other important matters that would require the shareholders’ intervention through the voting process. Therefore, it is essential for the shareholders to exercise and understand the voting rights to avoid exploitation by other parties who would have developed self-interest in the organization. On the other hand, nonetheless, the shareholders should allow for total disclosure concerning the organization because it helps the voters make informed decisions related to the firm. Thesis statement: an analysis Continue reading...

Dear Hincapie Company,

We welcome your request for seeking advice over disclosure requirements over change in the capital structure of the company on the issue of preferred stock, which your company is contemplating to assist the planned expansion. This response focus on the disclosure requirements as laid by FASB and also some related definitions on the issue of preferred stock.
Since this financial transaction is new to the company, it is equally important to understand few related terms relating to issue. Security is a negotiable financial instrument with a financial value embedded with it. Participation Rights are the contractual rights with which Continue reading...