DOES THE “MANAGEMENT APPROACH” CONTRIBUTE TO SEGMENT REPORTING TRANSPARENCY? Advanced Accounting ACC 610 January 4TH‚ 2010 1. INTRODUCTION: An operating Segment is a component of an entity that may earn revenues or incur expenses‚ whose operating results are regularly reviewed by the chief operating decision maker (COMD) and for which discrete financial information is available. Generally‚ financial information is required to be reported on the basis that it is used internally for evaluating
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ASSIGNMENT SUBMISSION SHEET Course Title: BSC (Hons) in Accounting and Finance Module Title: CORPORATE REPORTING Team Members: 1. LEE KEE TAR‚ UB: 11034518 2. JULIANA BTE ABDUL RAHMAN‚ UB: 11034517 3. VITHIA SUBRAMANIAM‚ UB: 11034521 4. ANG MING LIANG‚ UB: 12038344 Title: SEGMENT DISCLOSURE ARE WIDELY REGARDED AS SOME OF THE MOST USEFUL DISCLOSURE IN FINANCIAL REPORTS BECAUSE OF THE EXTENT TO WHICH THEY DISAGGREGATE FINANCIAL IMFORMATION
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Public Sector Objective The objective of this Standard is to establish principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountability obligations. Definition
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Investigative Reporting In the seventeenth century the puritans lived through relationships‚ religion‚ community‚ discipline and punishment in a way that would bring honor and glory to God. In The Scarlet Letter‚ the puritans of seventeenth century Boston society were a fate driven religious group that would not accept sin of any kind without punishment. The type of punishment they would use the most was that of public humiliation and to be taunted by the community around the one who committed the
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SEGMENT REPORTING Many U.S. companies operate in several different industries or in different geographic area. When this occurs‚ the difficulties related to financial statement analysis are compounded. Investors who must evaluate the relative strengths and weaknesses of stock of a diversified company have a difficult task when analyzing such companies which report only the aggregate of their operations. Industry segments and geographic areas of operations can have different levels of
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During the 18th century‚ intellectual changes began to dismantle traditional values and institutions. Liberal ideas from France and Britain spread rapidly‚ and from 1789 the French Revolution became the genesis of "liberal Italians". A series of political and military events resulted in a unified kingdom of Italy in 1861. The settlements reached in 1815 at the Vienna Congress had restored Austrian domination over the Italian peninsula but had left Italy completely fragmented . The Congress had divided
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ACCOUNTING AND FINACIAL REPORTING Group Project FINANCIAL STATEMENT ANALYSIS Due January 30‚ 2013 1. Focused on parts: 2 Balance Sheet and 3 Income Statement 2. Focused on parts: 1 General Information 3. Focused on parts: 4 Evaluation of the Corporation’s Disclosures 4. Focused on parts: ……………… (Although each member may focus on some specific parts for report preparation
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and Indicators that: • reflect the organization’s significant economic‚ environmental‚ and social impacts‚ or that • would substantively influence the assessments and decisions of stakeholders. Principles for Ensuring Report Quality The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests. BAL ANCE The report should reflect positive and negative aspects of the organization’s performance
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The NSW u-20s players are a collective bunch of eventual NRL-hopefuls that have dominated the National Youth Competition this season‚ but perhaps no future shines brighter than St George Illawarra Dragons’ live wire fullback‚ Matt Dufty. He has scored 15 tries this season and has set up 15 more‚ which included a hat-trick inside a 15-minute period last week in their 38-10 victory over the Manly Sea Eagles. Dufty represented the NSW u-18s side in 2014 that downed Queensland 24-10‚ and sat proudly
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Name: Nkosinathi S. B. Mkhize Course: Reporting on Children in the Media Final Assignment Due Date: Monday‚ 26 September 2011 Word Count: 5‚ 707 Question 2: The essay will compare and contrast the the Star‚ Sowetan‚ and the Times coverage of the Jules ‘rape’ case over a three week period by analysing: 1) the ethical issues raised 2) the legal issues raised by coverage 3) issues of child participation and children’s voices among other issues. Abstract The way in which the media
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