The impact of implementation of IFRS on UK companies. a case study of Dissertation

The impact of implementation of IFRS on UK companies. a case study of M&S - Dissertation Example The published papers with reference to the implementation by the accounting bodies, institutions and the journals have been analyzed for this purpose. In addition to the company specific impact of implementation of IFRS, the effect of changes in the accounting policies has also been analyzed generally in a comprehensive manner. Adoption of the fair value model of accounting as against the established traditional accounting practices based on the historic cost method would be counterproductive especially in the case of intangible or financial assets with huge fluctuations in valuations on day to day basis. It is concluded that as the implementation of IFRS results into inflation of profits, the predominant causes of such overstatement shall be dealt with to avoid its negative effects on the corporate governance through national debate. Contents Page Introduction Research Aim Research Objectives Terms of Reference Background Literature Review Benefits of harmonisation or Reasons underl ying the adoption of IFRS in the UK and Europe Implications for UK Companies adopting IFRS The first time adoption of IFRS Research Methodology Analysis, Discussion and Findings Disclosure under IFRS Fair valuation Conclusions/Recommendations References Appendices Introduction International Accounting Standards Board (IASB) has issued International Financial Reporting Standards (IFRS), and the International Financial Reporting Interpretations Committee (IFRIC) of the IASB has issued interpretations for this purpose. International Financial Reporting Standards (IFRSs) are considered a ‘principles-based’ set of standards establishing broad based rules rather than dictating specific treatments. All major countries have been moving towards IFRS regime and the implementations in different countries are at different stages. Many national and international institutions require public companies listed in the stock exchanges, banks and insurance companies to adopt IFRS for statu tory reports. In the near future, most of the companies and their subsidiaries worldwide are expected to be covered under IFRS. Apart from the listing requirements or statutory reporting, financial institutions lending to these companies, government bodies and national and international corporations stipulate compliance with IFRS to fulfill their obligations in respect of financial reporting for the purpose of approvals or licensing. Ian D Wright, Chairman of Financial Reporting Committee of the Institute of the Chartered Accounts of England and Wales said in 2002: "The Institute has supported the European Commission through a lengthy political process to see this Regulation come into effect because we believe passionately in the benefits to business of truly international accounting standards." (ICAEW, 2011) Convergence in financial reporting hinges on the consistency between the country accounting standards and IAS. In March 2004, the ASB issued a ‘Strategy for Convergence o f UK GAAP with IAS’. (CIMA, 2006) It is in this backdrop, the paper seeks to study and analyze the issues related to the impact of implementation of IFRS on UK companies and with reference to M&S in respect of the following: Research Questions 1. What are the impacts of implementation of IFRS generally and on statement of profits? 2. What are the impacts of the disclosure under IFRS? 3. What is the impact of adoption of value model as against the historic cost model in the implementation of

Free Essay Writer - Is Your College Application Essay on the Right Track?

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Copyright Law Master Essay Example | Topics and Well Written Essays - 4500 words

Copyright Law Master - Essay Example In many cases, the competition for this standard will be fierce,(n6) because the winner likely will have intellectual property rights in the technology and hence reap a significant reward. Such incentives often are needed for the development of objectively good standards. Yet, as a consequence of granting intellectual property rights, a monopoly is created in a product that Internet users need. Once an Internet technology becomes a standard, how can the owner of the corresponding copyright be prevented from extracting monopoly rents and thereby negating the increase in consumer welfare that the standard created It is an understatement to say that the Internet has become an important communications and commercial network. The large number of Internet consumers grants each user the benefit of network effects -- the effects of a system whose value to a given user increases with the number of users of that system --- a significant externality that affects decisions by potential new participants. Network effects are particularly important with regard to the Internet, because the more users it has, the more valuable it is as an information resource, a communications tool, and a marketplace for goods and services. In fact, the network effect of the Internet would be destroyed were it not for the adoption of common standards to ensure compatible communication. For example, computers use the public domain protocol TCP/IP, which allows the network effect to prosper, because it allows everyone using the Internet to speak the same language. Without such compatibility, email messages would not be readable by, and web pages would not be accessible to, all users; such facile interchange is precisely the value of being on the network in the first place. Thus, the need for compatibility also drives the standardization of Internet protocols and tools, because the network effect requires users to be on the same network. Copyright in the Age of Internet Copyright is a relatively neglected area as far as economists are concerned and it occupies a backseat by comparison to the economic analysis of patents and R&D. This is surprising since it plays a major role in industries that are increasingly important in post-industrial economies, the cultural industries (publishing, sound recording, film, broadcasting) and computer software. It is a fruitful area for the application of law and economics, for modern theories of industrial organisation and for public choice theory. Copyright law provides the institutional framework for markets in the cultural sector of the economy. Each country has its own national copyright law; however, the necessity for that law to be effective with international trade of cultural products has led to harmonisation of copyright across countries. The author may license, assign or sell these fights outright or in part or transfer them to an agent. All such transactions are made through contracts. Only the author's moral right in the work may not be sold or transferred1. The right way to evaluate policy on copyright is to undertake empirical analysis of the economic effects of changes to the law and to see how markets respond to them. It does not seem that this approach has so far even been considered in European policy-making on copyright. Principal-Agent

Are You Sure? Can the Student Cheat If the Teacher Writes Indecipherable on an Essay?

Are You Sure? Can the Student Cheat If the Teacher Writes Indecipherable on an Essay?Many students and teachers tend to be under the misconception that the student cannot cheat if the teacher writes ambiguous on an essay. However, many people would have doubts that the student can cheat. But, there are occasions when a certain subject or students can cheat if the teacher writes ambiguous on an essay.The subject of cheating is a complex issue that needs to be thoroughly clarified. A good student will understand the nature of the academic writing and will clearly point out the point that ambiguity in the essay is not required.So, what would be the real issue here? Well, there is a position that if the letter author writes ambiguous on the essay then the letter can not be trusted. For that reason, it is not possible for the teacher to write ambiguous on the essay.However, you must not confuse writing ambiguously with writing thinly veiled. In the latter case, you may be writing somethin g that may not be quite clear. In writing ambiguous on an essay, the teacher is clarifying to you that this is a complicated writing. This is not what you need.Your problem might be that you might be confused by the complexities that are involved in writing an essay. This is why many students and teachers tend to make the mistake of exaggerating the academic writing.However, it is necessary to highlight that an easy reading of an essay will not reduce the difficulty of the writing. This is due to the fact that if a student reads the paper in an easy manner then there is not much clarity that is added by the subtle distinctions.This is why if you are told by the teacher that the particular essay is written ambiguous then you have to identify that this is not a problem. This will have to be understood and clarified properly.

The Dos and Donts of How to Grade College-level Reflection Papers

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