Accounting

1.    Accounting standard setting is said to be a political lobbying process, and as such offers opportunities, and means for interested parties to influence its outcomes. What are the opportunities for interested parties to influence standard setting outcomes? What methods do lobbyists use, to influence the outcomes? How will the adoption of or harmonization with international Accounting standards affect lobbying activity by interested parties?

2.    International accounting standards are conservative in their treatment of intangibles. Investors are not so conservative in their perception of the value of intangibles to a corporation. Suggest reasons for the differences in perception.

3.    Explain the motivation for management to provide an environmental report as well as a financial report. Discuss whether this motivation differs from the motivation to communicate transparent information about their firm’s environmental performance to its stakeholders. Word limit is 300 words

4.    In what ways do the image of accounting and the stereotypical image of accountants influence the ways in which both the profession and its members address issues such as retention and recruitment?

5.    As a potential investor; briefly explain which factors you would examine when deciding whether a particular, company is likely to be a sound investment or a potential failure.
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