stanAccounting Standard (AS) 3 (revised 1997) Cash Flow Statements Contents OBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS Cash and Cash Equivalents PRESENTATION OF A CASH FLOW STATEMENT Operating Activities Investing Activities Financing Activities REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASIS FOREIGN CURRENCY CASH FLOWS EXTRAORDINARY ITEMS INTEREST AND DIVIDENDS TAXES ON INCOME
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The role of cash flow information in discriminating between bankrupt and non-bankrupt companies remains a contentious issue. In a number of literature reviews on bankruptcy prediction (e.g. Zavgren‚ 1983; Jones‚ 1987; Neill et al. 1991; Watson‚ 1996) the common view is that cash flow information does not contain significant incremental information content over accrual information in discriminating between bankrupt and non-bankrupt firms. (Divesh S. Sharma‚ Senior Lecturer‚ School of Accounting‚ Banking
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Air Flow Rig – Pitot Static Tube & Venturi Meter Introduction In this report I will use a pitot-static tube and a Venturi meter set up within an air flow rig to demonstrate the application of Bernoulli’s Equation and the assumption of inviscid flow. The air flow rig was set up and an imaginary matrix was defined across the cross sectional area of the air flow at the pitot-static section. The matrix had 4 cells going across (A‚ B‚ C‚ and D) the width and 5 cells down the height of the rig (1‚
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Chapter 11 Flow in Closed Conduits CN2122 / CN2122E Main Topics • • • • Introduction Reynolds’ Experiment Dimensional Analysis of Conduit Flow Friction Factor for Fully Developed Laminar Flow Friction Factor for Fully Developed Turbulent Flow Smooth Pipe Law Rough Pipe Law Different Workers Results Application Energy/ pressure loss problem Velocity/ flow rate problem Pipe Sizing Problem • Explicit Equation for Friction Factor CN2122 / CN2122E Main Topics
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CASE 2 Cash Flow Estimation and Risk Analysis Robert Montoya‚ Inc. Robert Montoya‚ Inc.‚ is a leading producer of wine in the United States. The firm was founded in 1960 by Robert Montoya‚ an Air Force veteran who had spent several years in France both before and after World War II. This experience convinced him that California could produce wines that were as good as or better than the best France had to offer. Originally‚ Robert Montoya sold his wine to wholesalers for distribution
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$16‚250 $23‚400 Expenses (4‚250) (8‚000) (8‚100) Tax cost (2‚730) (3‚075) (4‚590) Net cash flow $6‚020 $5‚175 $10‚710 Discount factor (6%) .943 .890 Present value $6‚020 $4‚880 $9‚532 NPV $20‚432 11. a. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500‚000) $52‚500 $47‚500 $35‚500 $530‚500 Tax cost (7‚875) (7‚125) (5‚325) (4‚575) After-tax cash flow 44‚625 40‚375 30‚175 525‚925 Discount factor (7%) .935 .873 .816 .763 Present value $(500‚000)
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THE DISSERTATION REPORT ENTITLED “DESIGN OF AXIAL FLOW COMPRESSOR WITH AxSTREAM” SUBMITTED TO SARDAR VALLABHBHAI NATIONAL INSTITUTE OF TECHNOLOGY‚ SURAT (INDIA) IN PARTIAL FULFILLMENT FOR THE AWARD OF DEGREE OF MASTER OF TECHNOLOGY IN MECHANICAL ENGINEERING (TURBO MACHINES) SUBMITTED BY MOHSINALI BATTI (P12TM005) GUIDED BY Mr. VIMAL K. PATEL 2013-2014 DEPARTMENT OF MECHANICAL ENGINEERING SARDAR VALLABHBHAI NATIONAL INSTITUTE OF TECHNOLOGY SURAT – 395 007‚ GUJARAT‚ INDIA CERTIFICATE This is to
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value is determined by the terminal value mostly. So the stock price is also determined by terminal value. The concept of going concern can explain that Terminal value is often higher than the present value of near term cash flows‚ which means that a company’s long-term cash-flow capacity is more important. 2. Drawing on case Exhibit 4 and your own general knowledge‚ where would the various estimators be appropriate? Where would they be inappropriate? (Simon’s second task) |Approach
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River Flows in You a piano piece composed and performed by Yiruma (Lee-Ru-Ma)‚ a New Age artist. It is part of his second album First Love which was marketed in 2001. In accordance to this‚ River Flows is popular for weddings and was also used the pop film Twilight. Piano‚ the instrument Yiruma first played‚ is the only instrument used to play the piece. As heard in the recording‚ River Flows in You‚ begins with an andante tempo. The tempo gradually heightens up as the song progresses. It gives
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• Retailer Type Trader Joe’s is considered as discussed in (Kotler & Keller‚ 2015) as a “gourmet food outlet discount warehouse” (p.538) As soon as you hear the word gourmet food‚ you think of the word expensive. Trader Joe’s has really worked on making good quality food affordable. • Service Level Trader Joe’s has a self-selection service level that they offer. Customers can come into the store and find the products they wish to purchase. If you notice that theirs a product that they like‚
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