Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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The usefulness of segment reporting Entities with diverse nature of business and different operation geographical areas will be subjected to various degrees of risks and returns. In this case‚ FRS 114 Segment Reporting established principles for reporting financial information‚ about the different types of products and services an enterprise produces and the different geographical areas in which it operates. As segment reporting requires disclosure of disaggregated information‚ it may helps
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Vol. 3‚ No. 12 International Journal of Business and Management Corporate Environmental Reporting: An EmergingIssue in the Corporate World Alok Kumar Pramanik Department of Commerce‚ Bhatter College P.O. – Dantan‚ Pin 721426‚ Dist. – Paschim Medinipur (West Bengal) Tel: 32-2925-3481 Email: alokdantan@sify.com Nikhil Chandra Shil‚ ACMA (Corresponding Author) Department of Business Administration‚ East West University 43‚ Mohakhali C/A‚ Dhaka 1212‚ Bangladesh Tel: 18-1928-9589 (M) Email:
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spreadsheet as a defective software because of its weakness in information security control‚ model building and process management. This essay will criticize the usefulness of spreadsheet modeling in financial accounting and reporting in four areas: ease of use‚ usefulness of information produced‚ security and control‚ and compliance with financial reporting. Easier and more convenient are the major factors that spreadsheet being an alternative to the manual worksheet. One important problem users
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English Segmental Phonology In general there are different characteristics which are going to help to understand the phonology. Phonology is one of branches of linguistics which concerns about system in a particular language and they are related to phoneme‚ phonemic and allophone. Phoneme is the smallest contrastive unit in the sound system of a language‚ usually demonstrated by the minimal pair such as “pin” and “bin” which mean different things‚ but differ only in one sound. However‚ sometime
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NAME: TETTEY DANIEL ID: 210IT01005369 BOOK: THE NECESSITY OF ETHICAL ABSOLUTES AUTHOR: ERWIN W. LUTZER‚ PUBLISHER: - ZONDERVAN PUBLISHING HOUSE COURSE: - CHRISTIAN BUSINESS ETHICS LECTURER: PASTOR A.Y.A. BRIANDT-COKER SECTION B READING REPORT ON THE NECESSITY OF ETHICAL ABSOLUTES Ethics can be properly understood only in light of the value placed upon the human species. Without adequate respect for human life‚ moral absolutes must disintegrate. No one can deny that moral valuations
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SEGMENTAL ‚ PRODUCTIVITY & RATIO ANALYSIS Learning Objectives : 1) Understand how cost analysis can be applied to market segments 2) Appreciate role of marketing experimentation in improving the allocation of marketing effort 3) Recognize the value of segmental productivity analysis 4) Critically perceive how ratio analysis can be used to understand the current position 5) Appreciate the relevance of strategic benchmarking How are resources utilized and with what returns
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Usefulness of the computers To start with‚ we live in the 21th century‚ in other words in the era of a great progress in most aspects of our life. Every day scholars of the whole world make some new discovering‚ invent new technologies‚ and do difficult research. Day by day people realize that their life becomes almost impossible without using different technological devices‚ and what is most curious‚ even in their everyday life. Talking about such so called “vital devices” we mean mobile phones
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Prior to the evolution of computer software and eventually to the creation of electronic spreadsheets‚ accountants relied heavily on manual calculations for financial reports‚ budgetary projections‚ incomplete records accounting ect. As Ballantine explains‚ “much valuable time had been spent on repetitive calculations [...] if one or more input values were altered and the entire worksheet had to be recalculated manually.” (1991‚ p.204). Today the same logic behind manual worksheets apply but with
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Mentoring For Usefulness Meaning Model Method Meaning So‚ what does it mean to mentor? Mentoring is one universal strategy of reproducing oneself in another (usually younger or less experienced) person. It has been identified as a great source of influence and inter-personal development. A mentor then is an experienced person‚ usually more mature‚ acting as an adviser. In our context‚ a mentor is a wise‚ trusted and dedicated tutor. In our context‚ a mentor is a wise‚ trusted and dedicated
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