Income statements are of crucial importance to users of financial statements The WritePass Journal

Income statements are of crucial importance to users of financial statements INTRODUCTION Income statements are of crucial importance to users of financial statements INTRODUCTIONTHE MAIN PROBLEMS ASSOCIATED WITH REVENUE RECOGNITIONVIEWS TAKEN BY THE TWO BOARDSREASONED CRITIQUE OF THEIR THINKINGCONCLUSION Related INTRODUCTION Income statements are of crucial importance to users of financial statements, particularly investors. It is vital that revenues are properly recognized when preparing income statements to give a fair view of profitability of the associated company/firm. Thus investors are not misled while making decisions and undertaking risks involved with the concerned company. The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) joint project tries to remedy such problems, by eliminating inconsistencies and developing coherent conceptual guidance for revenue recognition. Both boards consist of professional accountants that aim to develop high quality/understandable accounting standards and principles to ensure a more accurate and consistent reporting. The IASB deals with the development, promotion and application of International Financial Reporting Standards (IFRS). The FASB develops generally accepted accounting principles (GAAP) in the interest of the public. Moving on, the main concerns of this report are problems involved in revenue recognition, views taken by the two boards and a reasoned thinking of their critique. THE MAIN PROBLEMS ASSOCIATED WITH REVENUE RECOGNITION When it comes to revenue recognition transactions that begin and are completed in the same time period, cause considerably few problems. Real obstacles arise when customers prefer paying later on than when receiving the product or in cases where supplier might provide the promised good over several reporting periods. This earning process approach has led to problems for financial statements’ users and problems with GAAP and IFRSs. Building on the earnings approach, too many standards evolving revenue recognition has been formed by GAAP. The application of some of those standards by entities can produce inconsistencies for economically similar purposes. This can be a result of lacking a clearly identified earning process as well as people’s disagreements on how it applies in certain occasions. For instance think of a service provider that requires customers to pay an upfront fee plus monthly charges. In accordance with the SEC SAB 104, the provider does not account for the service as a separate earnings process and therefore does not recognize revenue for activation fees when the activation services are rendered. The fact that entities apply different earning process approaches to economically similar transactions reduces the comparability of revenue across entities and industries. In addition by applying revenue recognition standards designed by IFRS one can clearly observe that amounts in the financial statements might not correctly correspond to real economic phenomena. The underlying skepticism of this assumption is that revenue recognition of a product/service sale largely depends on when the rewards as well as risks associated with them are transferred from the owner to the client. Considering the IAS 18, circumstances can get even worse when goods and services are interrelated with the good transaction thus the entity views the transaction as a whole. Such circumstances involve recognizing all the revenue on the delivery of the good before the entity has fulfilled all of its obligations for the services like warranty. As a result revenue does not represent the delivery of all goods and services as stated in the contract. Additionally, IFRS lacks guidance on transactions involving delivery of more than one good or service also known as multiple element arrangement. IAS 18 does not clearly state whether an entity should recognize all the revenue for a multiple element arrangement by the time the first element is distributed or until the last element is distributed. IFRS also lacks guidance on how to measure the elements in a multiple element arrangement. According to IFRS another problem is created with revenue recognition because of the application of different approaches by entities when accounting for goods and services. Without any clear division between goods and services some entities undertaking service contracts were recognizing revenue throughout the service process. Some others though contracting for goods tended to recognize revenue by the time that risks and rewards related to the product were transferred to customer. Such gaps in guidance could be eliminated with the existence of clear principles; but principles of IAS 11 and IAS 18 are inconsistent. The first principle implies that revenue should be recognized while the activity of the contract still takes place and the customer does not have the risks and rewards of owning the product. On the contrary IAS 18 principle states that revenue should be recognized when the customer controls and undertakes risks and rewards of the ownership of the product. VIEWS TAKEN BY THE TWO BOARDS According to the board’s last meeting IASB and FASB discussed about 6 major topics involving revenue recognition. The first one involves identification of separate performance obligations. Under this topic the boards have decided that an entity should account for a collection of goods and services as one performance obligation in cases where the entity provides a service combining both goods and services into a single item. Conversely an entity should account for goods and services as different performance obligations when: the good or service is sold apart or when the client can use a good/service individually or with existing resources available to the customer and when the pattern of transferring the good or service is diverse from the pattern of transferring other goods and services in the contract. The second one is about combining contracts. The boards decided that two or more contracts that are placed at closely related times with the same customers can be merged and accounted as one when contracts are offered as a package, when the amount of consideration of a contract depends on the other and when the design, technology and function of goods and services are interconnected. The next topic involves contract modifications. The boards concluded that if a contract is modified in such a way that it results to a separate performance obligation with a price matching the obligation, the entity should regard the contract as a separate one. Otherwise, the performance obligation should be reconsidered and the transaction price of each separate performance obligation should be reallocated. Moving on the next topic engages the breakage and prepayments of future goods and services. The boards decided that where it would be reasonable for the entity to estimate the amount of expected breakage, the effects should be recognized as revenue along with the rights exercised by the customer. Another discussed topic is burdensome performance obligations. The boards decided that in order to find out whether the performance obligations are heavy there should be a test, the onerous test which will be defined by the remaining obligations of the contract. Finally the last topic includes revenue recognition for services. The Boards concluded that in order to recognize the revenue of a service the entity must go through two steps; first it must determine that a performance obligation is assured continuously and secondly it must then choose a method of measuring progress in order to completely satisfy that performance obligation. The Boards have furthered their discussions into issues which arise when an entity uses an input method for the measurement progress to complete satisfaction of a performance obligation. The entity, in some instances will only obtain goods which are transferred at another time from related services. In such cases, the Boards decided that the entity should measure the progress for the transfer of such goods should be equal to the costs of the transferred goods. REASONED CRITIQUE OF THEIR THINKING The technical director of Shumate Mechanical, LLC strongly supports that segmented performance obligation approach will increase costs and result in unclear accounting information. This is due to changes of revenue from period to period, violation of costs and revenue matching principles, lack of clear information making it difficult to understand performance to total product and uninformed transfer of revenue to performance obligations. The application of this model of revenue recognition according to the construction industry will lead to more inconsistencies, unreliable financial information as well as difficulties in their preparation. Furthermore under the agreement where a service provider transfers services to a customer, the proposed standard revenue is recognized by the time services are provided, depending on the provider’s estimation on progress of the performance obligation. Thus revenue cost is recognized as it occurs. David P.Bohn, partner of LARSON, LUDWIG and STROKES LLP, correctly mentions that the proposed standard does not set any requirements that the recognized percentage of total revenue matches the recognized percentage of total cost of revenue, which some service providers would prefer to maintain. Recognizing different percentages of revenue would lead to misrepresentation of gross margin. Deloitte Touche Tohmatsu finds the principle of combining two or more contracts really useful. But some concerns still exist according to the guidance around price interdependence which seems confusing. As mentioned in FASB and IASB’s exposure draft an entity should combine two or more contracts if the price of goods and services bought in a contract is dependent on the price of goods and services of another contract. Moving on it also states that in cases where a customer can benefit from discount on goods and services due to existing customer relationship mostly arrived from other purchases, then the price of the contract is not said to be interrelated with the price of another contract. These two paragraphs seem to contradict to each other. Therefore entities with similar types of revenue streams will arise. PricewaterhouseCoopers agree with board’s proposal that an entity should identify performance obligations differently in case that goods and services are distinctive. But they mention that it requires judgment and may be difficult to determine. Incomplete guidance is also given on identifying different performance obligations. Moreover they report that the boards omit distinct profit margin. Finally based on the exposure draft all performance obligations are identified first and separated into distinct performance obligations at a later stage making it difficult to reflect the economics of transactions. CONCLUSION Revenue recognition is a great issue and one can say that it might be unsolved. Because of many inconsistencies associated with it, FASB and IASB together have tried through their joint project to eliminate such inconsistencies. All the users of this standard have now come to criticize some of its principles even though they might be satisfied with the majority of other principles stated. There are still others that continue to believe that a lot of inconsistencies and omissions still exist. Some believe if the existing work done by the boards is furthered developed and modified through the publication of a comprehensive standard on revenue recognition, a clear and robust standard on revenue recognition can be formed.

Production Scheduling and Control Research Paper - 1

Production Scheduling and Control - Research Paper Example Batching was done by having customers waiting in queue sit at the bar until a table is freed. Then, these customers are led inside in batches of eight (8). Thus, there were several occasions when complete strangers would be seated in one table but very few instances when a table seats less than it can fully accommodate. This queer but very revolutionary idea did what it was supposed to do --- maximize throughput. Throughput is another simple yet very underutilized factor in running a business. In simple words, throughput â€Å"is a sales-building concept measured by sales per hour† (Florence, 2008). Maximized throughput leads to maximized sales which consequently leads to maximized profits. The simulation that was used showed how efficient and effective batching is especially during the peak hours because it was able to significantly reduce the presence of variability in the business operations. Variability is the main culprit in not achieving full utilization of a restaurant’s capacity and thus not maximizing throughput (Ernst and Schmidt, 2005). Batching removes variability by making sure that a table is fully maximized because it seats the exact number which it is supposed to, not leaving an empty seat and thus not wasting capacity. The graph that was provided in the website clearly shows that with batching, more people are seated and the number of those waiting in queue or at the bar is reduced. Also, because customers are seated much faster, fewer customers are lost with batching than without. This great idea translates to the ultimate goal of any business --- achieve maximum profitability of the operations. Batching does that exactly. Because more people are seated, more people are served and that translates to profit. Because people do not wait too long in queue, they are more satisfied and that also translates to profit. In fact, figures from the simulation activity show that while batching created a profit of

MAKE A SCHOOL POLICY Essay Example | Topics and Well Written Essays - 1750 words

MAKE A SCHOOL POLICY - Essay Example The school management carefully selected the uniform to contribute to the health and safety of students when involved in the school activities. 1.4 Among the standards based on by the management when making this decision included making sure that it meets the school’s expectations and standards of the entire school community. 1.5 The decision is consistent with both the work and health safety requirements by the government ministry. This includes anti-discrimination and equality opportunity legislation acts. Other government stipulated requirements are safety safe footwear and eye protection as well as hats. 1.6 The policy takes into account the diverse nature of the school’s student population bearing in mind the fact they come from various cultural setups. Other factors considered are personal, economic, social, and cultural factors influencing students and their families. It is important to remember that the school population carries students from different religious backgrounds and this was important when the school board reached the decision to implement the new school uniform policy unanimously. ... 2.2 The school reminds other stakeholders that each of them have roles in setting and implementing desired standards for the school in line with the institution’s vision and mission. Teachers and the subordinate staffs have a responsibility of modelling appropriate behaviour for students therefore; the management requires them to dress professionally. 2.3 Parents and students are required to desist from taking advantage of the government policy that stops the school management neither from expelling nor suspending students nor in uniform wrongly. This is because the school will take other punitive measures available both in the school rules and in government legislation to deal with both students and parents who fail or deliberately refuse to comply with the new school uniform policy. The school will take appropriate action against those who deliberately decide to do otherwise. 2.4 The school management also reiterates that it will not stop enrolling any student for lack of sc hool the required dress code. 2.5 The school policy puts into consideration that not all parents and guardians have equal or similar financial abilities. Therefore, the quality of the uniform is cost effective and economically affordable to all parents within the school. Furthermore, the school gives a window period of one term for parents, guardians and other sponsors to acquire the proper dress code for their children or beneficiaries. Arguments in support of the policy Introduction A school is primarily a learning environment. This means that anything that aids learning is acceptable and not anything that hinders is acceptable. Most of schools are advocating for school uniforms among their students. Education is a pillar of American society as well as the

Discrimination of Micronesians in Hawaii Essay Example for Free

Discrimination of Micronesians in Hawaii Essay Since the COFA (Compact of Free Association) Act was formalized between the Pacific Island nations of Micronesia and the United States in 1986, there have been rising influxes of Micronesian citizens that have the privilege of entering the U. S. without the need for a visa or time limit. These FAS (Freely Associated States) include the Republic of Palau, the Republic of the Marshall Islands and the Federated States of Micronesia. While there is no obligation to immigrate to a specific state within the U. S. , many choose to settle on Hawai’i. Due to its proximity to their home islands and tropical environment, the Micronesian population in Hawai’i has been steadily increasing during recent years. It is estimated that around 15,000 COFA migrants are currently residing in Hawai’i, where they subsequently face many barriers as new immigrants, including language, social and cultural barriers. Specifically, there is an ever-growing presence of Micronesian stereotyping and marginalization that is frequently exhibited by other ethnic populations in Hawai’i. Because they are seen as the â€Å"newest† population to arrive on the islands and the fastest growing, Micronesians are subject to many forms of discrimination. In recent years, our local community has been ill-equipped and misinformed about the Micronesian population. Consequently, our unfamiliarity has contributed to their isolation and discrimination within the Hawai’ian Islands. It is important for us as residents of Hawai’i to bridge the gap that exists between Micronesians and what we perceive as our own â€Å"local society†. Due to our society being misinformed and social control factors at work, we perceive Micronesians as being inept, destitute and imprudent. There are several barriers that hinder Micronesian assimilation within the islands. One such barrier is within the health care system. In Dr. Yamada’s article titled, â€Å"Discrimination in Hawaii and the Health of Micronesians†, he says Micronesians are often victims of â€Å"inferior care or denial of services†. There are instances of Micronesian patients that are denied services and being referred to another clinic, or being discriminated against due to their perceived lack of adherence to treatment plans. Personally, I believe that there is a kind of â€Å"ignorance† that health care providers bestow upon Micronesian patients. In 2006, I began working as a volunteer for the Kaka’ako homeless shelter and clinic started by Dr. Jill Omori that included inhabitants comprised mostly of Micronesian ethnicity. Many of them were unable to find a job and help themselves financially. Those individuals who lacked the means to support their family also sought refuge at the shelter. I observed that a lot of the older Micronesian shelter inhabitants could not speak English, and those who did only had limited basic knowledge and phrases that they used. What was surprising, however, was that most of the doctors and medical students who treated these patients did not having a working knowledge of the Chuukese language, which is spoken by the majority of the Micronesians. Many of these patients used the help of their children who were fortunate to attend public schools. Thus, a language barrier had existed, and still to this day, is continually a major factor in the fair treatment of health care delivery among Micronesians. In the health care system, it can be challenging to relay medical information from English into Chuukese. Pobutsky et. al. uggests having health education materials translated and readily available for Micronesian patients. Pobutsky also notes that having interpreters fluent in Chuukese is essential. Regarding denial of health services, Yamada talks about how COFA migrants were denied MED-QUEST (a Medicaid program) benefits in July 2010 by the Hawai’i State Administration. It was reinstated 4 months later because the denial was in direct violation of the Equal Protection clause of the 14th Amendment of the U. S. Constitution. Such discrimination is not only seen in our health care system, but also within the confines of social and economic settings. Yamada suggests that examining and countering â€Å"prevailing social forces† will help eliminate discrimination. By my personal interpretation, he is saying we must realize that social forces – such as the criminal justice system and the government – are shared by all of us as one single community in Hawai’i. By being responsible and looking out for one another regardless of race or ethnicity, we can close the social bridge that divide us. In other words, we must be proactive and bring to light the issues that face Micronesian immigrants who are treated unfairly. Another brief policy report from the Hawai’i Appleseed Center for Law and Economic Justice (HACLEJ) provides accounts of stigmatization by governmental leaders towards COFA migrants. The report further goes on to explain how there is an absence of interpreters available to help COFA migrants within labor, housing and court disputes. Within the context of the court system, it can be a challenge for someone convicted who does not have a working knowledge of the English language. HACLEJ emphasizes the need to â€Å"stimulate awareness, advocacy and action† in order to better address Micronesians living in Hawai’i. Several paths can be taken to address discrimination issues against Micronesians. Already, there are many advocates and groups that support Micronesians and other at-risk migrants. Some of these groups do not receive funding from the state of Hawai’i, and must rely on private funds to continue their work. There are also few research projects that involve Micronesians living in Hawai’i and thus there is little information in regards to ethnographic and qualitative studies. Additionally, surveys measuring Micronesians’ health needs and risk factors should be included within the context of how to better deliver health care. Within the political system, our lawmakers should be better informed and take more consideration into immigration affairs. Pobutsky et. al. gives several examples of health service programs that are currently in the process of addressing the language barriers and health concerns of Micronesians, but there is much more work to be done in order to achieve long-term success. Allocation of state and government funds should be directed towards creating more educational and social programs that can help better address disparities quite often seen with newly arrived immigrants. Based in part by my own personal experiences and also through research, many Micronesians are illiterate and lack a good work ethic to succeed in future endeavors. Because Micronesians are discriminated both in the job market and in school, they may perceive themselves as being unable to achieve success that is often seen with other ethnicities. Consequently many of them, especially Micronesian youths, engage in criminal behavior and illicit activities. My worry is that this cycle will manifest itself unchecked among these youths well into adulthood and create more harm than good within the criminal justice system of Hawai’i. As citizens of a diverse society in Hawai’i, we need to be more proactive and open-minded on issues that deal with the Micronesian population as a whole. Local perspectives that Micronesians are a kind of â€Å"deviance† on the islands and a â€Å"burden† to our society are obstructive to our continuous theme of the â€Å"Aloha spirit†. We must come together as a society and be more considerate and helpful to those who we might think less highly of. As long as institutions of power continue to ignore the problem of discrimination and disparity, then recent immigrants who include Micronesians will continue to face hardship. In our study of social control theory, there is the idea of â€Å"strain† that is frequently seen in societies that stress hard work and having a good education. More research efforts and studies must be done in order to better assess disparities present within the Micronesian population in Hawai’i, as well as having adequate funding by the state to support programs that meet the needs of the Micronesian community.

To Kill a Mockingbird by Harper Lee :: To Kill a Mockingbird Essays

Throughout history, racism has played a major role in social relations. In Harper Lee's novel, To Kill A Mockingbird, this theme is presented to the reader and displays the shallowness of white people in the south during the depression. The assumption that Blacks were inferior is proved during the trial of Tom Robinson. Such characteristics served to justify the verdict of the trial. In this trial, Tom Robinson is accused of raping Mayella Ewell and is found guilty. Many examples from this novel support the fact that Tom Robinson was in fact innocent. Atticus Finch represented Tom Robinson in the trial. He showed that Tom's left arm was crippled due to a former injury using a cotton gin. Atticus expanded on this point by unexpectedly throwing a ball at Tom Robinson. Tom's only reaction was to catch the ball with his right arm. This point is connected to Heck Tate's testimony in telling the court that the right side of Mayella's face had been severely bruised. A left-handed person would logically have inflicted this injury. Tom's left hand is shriveled and totally useless. On the other side of the coin, Atticus shows the court that Mr. Ewell is not ambidextrous but is only right-handed.   Ã‚  Ã‚  Ã‚  Ã‚  A second testimony that supports the opposite of the verdict, was the fact that Mr. Ewell never called a doctor after learning of Mayella's injuries. Following the incident, there had not been any physical examination performed by a certified physician. If indeed Mr. Robinson had committed the crime, Mr. Ewell's first instinct would have been to get his daughter checked out. Upon finding his daughter 'assaulted';, he would have wanted to have her injuries treated including the injury that might been caused by rape.   Ã‚  Ã‚  Ã‚  Ã‚  The third example of the trial that strongly contrasts with the outcome of the verdict was Mayella's testimony. If Mayella was so sure that Tom Robinson was the one that assaulted her, her testimony would have been clearly stated. Instead, during the trial, Mayella seemed to be unsure of herself at times and hesitated when thinking about certain answers. When Atticus asked Mayella if she remembered the person beating her face, she first answers that she does not recollect if the person hit her. Under her next breath, she says the man did in fact hit her. Once Atticus challenges this statement she gets flustered and continues to use the excuse that she does not remember.

Mass Media Influence on the Society Proposal Essay

In the last 50 years, the influence of the media on the society has grown exponentially with the advance of technology. Mass media is a major force in modern culture, particularly in America. All lot of times they refer to this as a mediated culture where media reflects and creates the culture. If you look in the past, first there was the post offices and telegram, and then they build the radio, newspaper and magazines, later television and now internet. Mass media is all about communication whether spoken, written or broadcast that reaches a large audience. This includes movies, magazines, radio, television, advertising, the internet and so forth. But how is mass media influencing our society. This question is what drives me to writing this proposal. To do this research I will be using Internet, e-books and other researches done on this topic to really understand this subject and based on the result of my analysis I will present my findings and conclusion on the questions. Read more:Â  Essay About Media Influences on Society Research Question How is mass media influencing our society? Sub Questions: 1. How does mass media influence work? 2. What are the effects of media? 3. What kind of impact does mass media have on our youth? Introduction If you ask around most of the people will tell you that media is really influencing people. But how is mass media really influencing our way of living. Before discussing the influence of mass media on society it is important to point out the 3 basic functions of mass media. The basic function of media is to provide entertainment, education and news/ information. The most important function of media is to provide news and information to the masses. That is why the present era is known as the information age. People need news or information for different reasons, on one hand it can be used to socialize and on the other to make decisions and formulate opinions. Entertainment would be the other function where it is mostly used to amuse in present day hectic environment. Educating the masses about their rights, moral, social and religious obligations is another important function of mass media. Due to globalization a huge number of people depend on communication and information to stay connected to the world and their daily activities like education, work, health care, socialization and travel. If you look at a common person he or she wakes up each morning and checks newspaper or television news which he or she uses for basing their decisions.

Pride and Prejudice Plot Synthesis - 1337 Words

The novel Pride and Prejudice is a romantic comedy, by Jane Austen. Pride and Prejudice is a story about an unlikely pair who goes through many obstacles before finally coming together. Pride is the opinion of oneself and prejudice is how one person feels others perceive them. The novel, Pride and Prejudice, uses plot, the characters of Mr. Fitzwilliam Darcy and Miss Elizabeth Bennet, and the status of women and social standing, to portray the theme of the novel - pride and prejudice. The plot of the novel follows traditional plot guidelines; although there are many small conflicts, there is one central conflict that sets the scene for the novel. The novel is about an embarrassing; mismatched couple and their five daughters. The†¦show more content†¦Elizabeth Bennet, the other main character of the novel, is just as guilty of being proud, as any of the other characters in the novel. She prides herself on being unprejudiced and rational in the judgment of others. These false qualities are revealed when she is proved wrong in her judgment of not only Mr. Darcy, but of Mr. Wickham also. At the time of Mr. Darcy’s proposal, she turned him down saying, Your character was unfolded in the recital which I received many months ago from Mr. Wickham. On the subject, what can you have to say? In what imaginary act of friendship can you here defend yourself? Or under what misrepresentation can you here impose on others? She is stating that she feels Mr. Da rcy is cruel to Mr. Wickham, and this example she has is a perfect example of his cruel character. When she receives the letter from Mr. Darcy she realizes that the cruel one is in fact Mr. Wickham, who is now reveled to be a money hungry liar. Also in this same scene it says, His sense of her inferiority - of its being degradation - of the family obstacles which judgment had always opposed to inclination were dwelt on with warmth which seemed due to the consequence he was wounding†¦ In this portion of the scene, Mr. Darcy was cutting down the unsophistication of her family members, that although was true, Elizabeth was much too proud to listen to his accusations and accept the truth.Show MoreRelatedFlannery O’Connors Revelation and the Power of Religion Essay1316 Words   |  6 Pagesphilosophy. As Flannery O’Connor said, â€Å"In Good Fiction, certain of the details will tend to accumulate meaning from the action of the story itself, and when this happens they become symbolic in the way they work.† (487). The significance is not in the plot or the actual events, but rather the meaning is between the lines. 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