A World Where Money As We Know it Will Be Obsolete
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A 3 page observation of the many changes that are being made world wide. This paper emphasizes the importance of e-commerce and contends that we are heading towards a world where money as we know it will be obsolete. Bibliography lists 3 sources.
Filename: PPmoneylessSoc.rtf

Aaron Wildavsky's Framework of Budgetary Processes
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This 4 page paper examines the framework developed by Aaron Wildavsky to explain how budgetary processes take place and the role of guardians and spenders. The paper then considers if this is a model suitable for use when studying both developed and developing nations. The bibliography cites 5 sources.
Filename: TEbudprocess.rtf

AASB 1047
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This 6 page paper examines several aspects of the New Australian Accounting Standard Board 1047 regulation; Disclosing the Impacts of Adopting Australian Equivalents to International Financial Reporting Standards. The paper looks at the changes of treatment for intangible assets, defined benefit superannuation schemes and revaluation before considering the long term benefits of adopting this measure. The bibliography cites 5 sources.
Filename: TEAASB1047.rtf

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

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