• MetRes Final Paper
    . 1.2 STATEMENT OF THE PROBLEM The study aims to answer the question, “how does fund size affect the performance of Philippine mutual funds, and how does performance affect future fund flows?” For fund size, the study hypothesizes that fund size serves as a proxy for other fund characteristics...
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  • cfa_l2_los
    RATIOS The candidate should be able to: The candidate should be able to: a: calculate and explain the effect of inflation and deflation of inventory costs on the financial statements and ratios of companies that use different inventory valuation methods (cost formulas or cost flow...
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  • accounting
    _____ shows assets, liabilities and shareholders’ equity as of a specific date, similar to a snapshot. Answer balance sheet Modify Remove income statement statement of cash flows statement of sources and uses of funds statement of cash receipts and disbursements Add Question Here...
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  • study notes
    costs on the financial statements and ratios of companies that use different inventory valuation methods (cost formulas or cost flow assumptions) explain LIFO reserve and LIFO liquidation and their effects on financial statements and ratios convert a company’s reported financial statements from...
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  • Kanthal Questions
    . Pedagogical Objectives • Highlight the difference between income statement profit and cash flow by determining why the company is so short of funds despite its history of profitable operations. • Use financial ratios to understand a business situation • Explore the attractiveness of...
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  • Corporate Finance Course Notes
    ; Sources and uses of funds; Cash Flow Statement; Sources and uses of funds; Cash flow statement by using the indirect method Funds Analysis, Cash Flow Analysis and Financial Planning: (Continued) Cash flow statement by using direct method; Difference between the direct method and the indirect...
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  • Acca
    ”・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ 1 Discussion Paper “Objectives of Financial Reporting” ・・・・・・・・・・・・・・・4 Discussion Paper “Qualitative Characteristics of Accounting Information” ・・・・・12 Discussion Paper “Elements of Financial Statements” ・・・・・・・・・・・・・・22 Discussion Paper “Recognition and Measurement in...
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  • Cash Flow Analysis
    cash flows from operations for it to survive. Cash flows are the connecting link between operating, investing and financing activities, and permit these principal activities to run smoothly. Cash flow statements The analyst can get insights into a firms operating, investing and financing...
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  • Bljhh
    Statement of cash flows * IAS16 Property, plant and equipment * IAS 38 Intangible assets * Allows financial statements to be compared with those of previous accounting periods and other organisations IASB Framework Objective of financial statements is: ‘To provide information...
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  • Codification
    ability of an entity to take effective actions to alter amounts and timing of cash flows so it can respond to unexpected needs and opportunities. 5. What are the objectives related to statement of cash flows and what should it help investors, creditors and others do? The primary objective of a...
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  • Financial Modeling
    study Data are analysed through analytical statistics ;, Trend analysis,Comparitive balance sheet, common size statement,Ratio analysis ,cash flow,fund flow. 1.8.7 Representation Tables, graphs, and charts are used for representation...
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  • Develop Road Safety Culture
    Account and Balance Sheet with ratios and relevant figures – Inter-firm, Intra-firm comparisons. UNIT III: Fund Flow Statements - Need and meaning – Preparation of schedule of changes in working capital and the fund flow statement – Managerial uses and limitation of fund flow statement. Cash Flow...
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  • Jsjs
    Background provides a discussion of the objectives for the Statement of Cash Flows. 05-1 The Statement of Cash Flows Topic presents standards for reporting cash flows in general-purpose financial statements. 05-2 Specific guidance is provided on all of the following: a. Classifying in the...
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  • Cfa Mindmap
    , including any untrue statement or omission of a fact or any fasle or misleading statement oral representations, advertising electronic communications written materials qualifications or credentials, services performance record characteristics of an investment any misrepresentation relating to...
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  • Long Term Financing
    market index” (Block & Hirt, 2004). The discounted cash flows model (DCFM) is a combination of three steps. The first is the “production of forecasted financial statements” (Jennergren, 2006). The second step is “deriving free cash flow from operations from financial statements” (Jennergren...
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  • Cfa Study Guide
    reports in investment decision making. The first reading introduces the range of information that an analyst may use in analyzing the financial performance of a company, including the principal financial statements (the income statement, balance sheet, statement of cash flows, and statement of changes in...
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  • Say Accounts
    in the past Art outside analyst has to rely on the past ratios which may not necessarily reflect the firm’s financial position and performance in future. FUND FLOW STATEMENT Fund flow statement also referred to as statement of “source and application of funds” provides insight into the...
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  • A Study of Cash Flows Statement
    I. Introduction The purpose of this paper is to present and explain the statement of cash flows by incorporating the statements No. 95, 102 and 104 that establish standards for cash flows reporting issued by FASB[i]. FASB Statement No. 95 (FAS 95) “Statement of Cash Flows” supersedes APB Opinion...
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  • Should Gpi Present an Asset for Prepaid Pension Costs in Its U.S. Financial Statements for Faithful Representation of This Situation?
    (A) do not represent this situation and not record this overfunded in its financial statement. Predictive value: Alternative (B) is the best estimate of cash flows at this point of time. It shows that GPI may use overfunded assets to fund pensions for new employees, to fund additional benefits...
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  • Strategic
    . Financial reporting 1. Statement of Financial Position reports assets, liabilities and net assets 2. Statement of Activities reports revenues, expenses, gains, losses and reclassifications (between classes of net assets) 3. Statement of Cash Flows reconciles the change in total net...
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