• Accounts
    Accounts Chapter 1: Introduction to Financial Accounting Accounting is the language of business. It requires the systematic record keeping of all that happens on a day – to – day basis in business and analyzing this information to aid business decision making. The primary intension of financial...
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  • Docx
    Accounting Accounting is a book keeping- Book keeping is a process of accounting concern merely with recording transaction and keeping records. Bookkeeping should be small and simple part of accounting. It is a mechanical repetitive while dealing with financial transactions. Accounting as an Information System-...
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  • Acca P2 Study Text
    forward summaries We test your knowledge of what you've studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index T E X T BPP's Practice & Revision Kit, i-Pass and Interactive Passcard products also supports this paper...
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  • Airtel Essay 7
    LEARNING OBJECTIVES After studying this chapter, you will be able to : • explain the meaning of depreciation and distinguish it from amortisation and depletion; • state the need for charging depreciation and identify its causes; • compute depreciation using straight line and written down value methods;...
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  • financial framework
    International Financial Reporting  Published by  The University of Sunderland  The publisher endeavours to ensure that all its materials are  free from bias or discrimination on grounds of religious or  political belief, gender, race or physical ability. These course  materials are produced from paper derived from sustainable  ...
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  • Paper
    the financial Reporting faculty of icAew. in recent decades, there have been many calls for a new reporting model. we examined a number of them in an earlier report, New Reporting Models for Business (2003). since then there has been no falling away in the frequency of such calls, though their criticisms...
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  • Sonin
    expenditures, in contrast, are not deductible; instead, they must be added to the basis of an asset. From there, they may – or may not – result in future depreciation or amortization, depending on the type of asset. For example, the cost of land must be capitalized and is never subject to depreciation or...
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  • David Hatherly Usa Paper
    the new economy intangibles have been recognised as a crucial factor in business success and a key part of the value creation story that management communicates to the analysts and investing community (Holland, 2004, 2006). The importance of intangibles in the evaluation of a company has led to accounting...
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  • Ge Honeywell
    Financial support from the TMR program on « Competition Policy in international markets » is gratefully acknowledged. The authors would also like to thank all those participants in GE/Honeywell who generously gave of their time to discuss the case. (Acknowledgements to be approved). Thanks are also due to Sarah...
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  • Financial Reporting
    Interactive Ltd January 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Interactive...
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  • Hihi
    benefit expense (working (vii)) Depreciation on PPE Loss on replacement of investment property component part (working (viii)) Amortisation of intangible assets (working (ix)) Profit on sale of land Profit on investment property (working (viii)) Associates profit Impairment of goodwill (working (i)) Profit...
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  • Power Sector
    (Accounts receivable turnover ratio): 30 Return on assets (ROA) 31 Return on Capital Employed (ROCE): 33 Gross Profit Margin: 34 Debt Ratio: 34 Debt-to-equity ratio (D/E) : 36 Earnings Per Share: 37 INVENTORY TURNOVER RATIO: 38 Fixed Asset Turnover Ratio: 40 OPERATION MARGIN: 41 Number...
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  • Different Schemes of Mutual Funds
    Mergers & Amalgamations Mergers & Amalgamations - Procedural Aspects Mergers and acquisitions have become a symbol of the new economic world. Almost every day one reads of a new merger or acquisition doing the rounds of the corporate circles. It also brings with it complex issues relating to laws...
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  • Student
    is an important part of this text. Among the applications discussed in the text are securities analysis, credit analysis, analysis of mergers and acquisitions and corporate restructuring, and analysis of management communications strategies and corporate governance. • Cases. In the Text and Cases edition...
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  • Course Notes
    The Accountancy College Ltd July 2012 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of The Accountancy College...
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  • Acca - Course Notes - P2
    Home study chapter: Environmental and social reporting ........................................................................... 3.1 Non-current assets ...................................................................................................................................... 4.1 Employee...
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  • Accounting Theory Chp7 Solution
    CHAPTER 7 SUGGESTED SOLUTIONS TO QUESTIONS AND PROBLEMS 1. Strictly speaking the answer is yes, since post-revenue-realization assets such as accounts receivable are valued at the net amount expected to be received. This amount approximates present value if we accept that the time to collection is sufficiently...
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  • Treatment of Goodwill
    set of assets that are present in the firm, but not listed with tangible assets. These assets include the knowledge of staff, the educational qualification of staff, corporate reputation, and customer loyalty and distribution channels. The sum of these assets comprises goodwill. Intangible assets are...
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  • ACCA f7
       Crowthorne, Berkshire   RG45 6AW  Email: info@ewiglobal.com  www.emilewoolfpublishing.com       © Emile Woolf Publishing Limited, May 2012  All rights reserved. No part of this publication may be reproduced, stored in a retrieval  system, or transmitted, in any form or by any means, electronic...
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  • Client Understanding Paper
    following topics: Adjusting lower of cost or market inventory on valuation, Capitalizing interest on building construction, Recording gain or loss on asset disposal, and Adjusting goodwill for impairment. The Financial Accounting Standards Board (FASB) established clear guidelines addressing the items mentioned...
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