"Discuss the usefulness and limitations of segmental reporting" Essays and Research Papers

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    Corporate Reporting

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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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    Decision Usefulness Approach

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    | Decision Usefulness Approach | Can the decision usefulness approach make financial reporting more useful? | | | | | Prepared by Jing Wang Abstract This paper explores the question whether the financial statements can be made more useful. This leads to an important concept in accounting-- the concept of decision usefulness. To properly understand this concept

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    Segment Reporting

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    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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    Discuss the usefulness of at least two population measures as indicators of development The fertility rate is useful to an extent as an indicator of development. Fertility rate is the number of live births per 1‚000 of the female population aged 15-4 in 1 year. It can also be described as the number of children a woman within a country will have in their life time. If the figure is above 2.1 the population will replace its self. There is a positive correlation between high rates of fertility and

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    BFA201 ESSAY PART B: THE RESEARCH ESSAY A THEORETICAL DISCUSION Usefulness is the basic objective of financial accounting‚ according to the AASB s Statement of Accounting Concepts and Conceptual Framework. This essay discusses the theoretical principles and accounting rules underpinning financial reporting practices within the IFRS environment. Following the implementation of the International Financial Reporting Standards in 2005‚ many additional disclosure requirements were imposed on organisations

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    Usefulness of Ped

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    Use of Price Elasticity & Income Elasticity of Demand for Businesses Price elasticity of demand and income elasticity are two important ideas in practical business activities. Price elasticity‚ which is represented by PED‚ measures the changes of one product’s demand in response to a changing in its price. We can write an equation in this way: Price elasticity of demand = percentage change in quantity demanded of the product / percentage changes in price of the product. This is abbreviated

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    Segment Reporting

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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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    Usefulness of Computer

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    ECO318 Public Finance Course Notes 4. The growth of the public sector 1. Introduction Let us begin by taking for granted a large growth in public expenditure as a proportion of output in all western industrialised economies. We shall then concentrate on attempts to explain the growth of the public sector. We need to remind ourselves‚ however‚ of the distinction between resource-using public expenditure and transfer payments since some of the theories below are concerned only with resource-using

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    Introduction The purpose of this report is to assess the usefulness of the balanced scorecard (BSC) model within a business and strategic management accounting. To acquire such information‚ the model will be applied to a company and then critiqued giving both the benefits and any practical implications regarding the use of the BSC. The BSC was introduced by Kaplan and Norton (1992) as a new approach to strategic management accounting. ‘The purpose of the balanced scorecard is to guide‚ control and

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    Usefulness of Internet

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    Imagine you were anywhere in the world‚ despite your location you would have access to at least one form of media; newspaper‚ television‚ telephone or the internet. Access to vast numbers of media has been made possible by our obsession with new technology. Communication is easier and we can experience outside of our immediate social surroundings. One electronic medium’s use has expanded at a remarkable rate‚ which is the internet. The internet has changed how we think as a society and how we communicate

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