Accounting Papers: Accounting Essay Help, Accounting Research Papers and Term Paper Writing

Merrill Lynch Investment Manager has several core approaches to their 30-year investment philosophy. Rigorous fundamental analysis of investment, the pursuit of quality investment and the construction of concentrated portfolios are the approaches that are responsible for the success of Merrill Lynch.

Merrill Lynch Mercury’s1 investment philosophies are as follows:

A belief in active management
Merrill Lynch Investment Managers believes in actively managing portfolio where there is an active approach to all levels of the investment process: stock selection, sectors weightings and asset and geographical allocation.

Commitment to primary research
The investment process is driven by research where investment managers undertake double responsibilities of fund management and extensive individual research covering markets open to international investment. Managers are also benefiting from a vast range of analysis from brokers where the management has a privileged relationship. Experience and extensive research has provided confidence to commitments to investment decision. Read more…

The possible revenue recognition points are the signing of the contract, the beginning of construction, the progress stages of the construction (gradually over the life of the contract), the completion of the project to the satisfaction of the customer, and collection of the cash. To postpone taxes, you would want to delay recognition of revenue until the next year, even though you have completed more than half of the project. Of the four criteria, the strongest argument might be that the costs will not be fully known until the customer has indicated that the work is satisfactory. Collectibility of the payment may also be somewhat uncertain. The Income Tax Act allows completed contract accounting on contracts of less than 24 months so at a minimum, this revenue could be recognized when the contract is complete.

The gain on the portfolio could be recognized in the year in which it occurs or when the shares are sold. To postpone taxes, revenue should be recognized when the shares are sold. That can be supported based on the fact that the selling prices of the shares are quite volatile and may very well fall back to, or even below, the original cost. In other words, the amount earned is not known until the sale actually takes place. This treatment is consistent with the requirements of the Income Tax Act which only requires that income from investments be recognized on disposition. Read more…

Could it cost more for an Australian company to raise capital on the global markets because Australian accounting rule makers are not moving swiftly enough to convert to international accounting standards?

The scenario of Australian corporate funding costs rising because our accounting standards are out of line with those of some other countries might become reality, says PricewaterhouseCoopers partner Jan McCahey, if urgent steps are not taken to bring Australian accounting requirements in line with those of the International Accounting Standards Board (IASB).

McCahey, one of Australia’s pre-eminent financial reporting experts, believes the domestic accounting standard setter, the Australian Accounting Standards Board (AASB), needs to move more quickly to ensure there are as few differences as possible between the international accounting standards framework and the domestic literature.

Otherwise, notes McCahey, Australia and its business community will continue to lag behind international developments and be unable to keep in step with the rapid-fire pace at which the London-based standard setter is moving. Read more…

The central focus of this essay will be on the legal principle of pre-registration contracts. As the definition of pre-registration contracts ( in legal terms) suggests, they are the kind of contracts that are intentionally entered into, on the behalf of a company that is not yet registered. In pre-registration contracts, a person that enters into an agreement on the behalf of an unincorporated company, is known as a promoter. A promoter is the person who intends to or will generate profit from the formation or the financing as a company. This means that if a pre-registered company enters into a contract, the promoter is entitled to the benefits and incur personal liability from that contract. Therefore, this has led to the introduction of Section 131 of the corporations act. This provides a different and modern view of pre-registration contracts compared to its common law definition. Accordingly, this will lead to a discussion of the common law view of pre-registration contracts and the definition that is provided by Section 131. A large emphasis will also be placed on the role of promoters and companies as well as third parties that are involved in this particular area of law. Pre-registration contracts are now highly uncommon, due to the consequences involved, as this essay will reveal. Read more…

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Many corporations judge the health of their finances based solely on the bottom-line. However, as one article shows, there is more to a company’s financial health than the final net profit. According to Joseph T. Wells, in his article “control cash-register thievery: show your clients the importance of looking above the bottom-line,” fraud does not always show up on balance sheets.

In this article, Wells discusses the problems a particular client had when it was found that there were suspicious return receipts on certain products. This was definite trouble for the company, which was named Discount Department Stores (most likely and assumed name in order to protect the real company that underwent this problem).

The first tip came when the company’s internal auditor spotted sales for funds of exacting amounts — 3 and are dollars — $400 and so on. Knowing that refunds do not typically come in exact hybrid-dollar increments, the auditor worked with Wells, who headed up a fraud squad at the time. As Wells question the auditor, he learned that Discount’s methods of financial accounting involved checking net sales and confirming that amount in the bank, rather than performing a horizontal analysis of income statements to determine if refunds were increasing as compared to sales. Read more…