Chapter 8 Segment and Interim Reporting Chapter Outline I. FASB Accounting Standards Codification Topic 280, Segment Reporting (FASB ASC 280), provides current guidance on segment reporting. A. ASC 280 follows a management approach in which segments are based on the way that management disaggregates the enterprise for making operating decisions; these are referred to as operating segments. B. Operating segments are components of an enterprise which meet three criteria.
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Pablo Fernandez IESE Business School, University of Navarra Ch 12 Equity Premium: Historical, Expected, Required and Implied Equity Premium: Historical, Expected, Required and Implied Pablo Fernandez Professor of Finance. IESE Business School, University of Navarra Camino del Cerro del Aguila 3. 28023 Madrid, Spain e-mail: fernandezpa@iese.edu January 29, 2013 The equity premium designates four different concepts: Historical Equity Premium (HEP); Expected Equity Premium (EEP); Required
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DECEMBER 21, 2012 CORPORATES RATING METHODOLOGY Global Pharmaceutical Industry Summary This rating methodology explains Moody’s approach to assessing credit risk for companies in the pharmaceutical industry globally. This document is intended to provide general guidance that helps companies, investors, and other interested market participants understand how key qualitative and quantitative risk characteristics are likely to affect rating outcomes for companies in the pharmaceutical industry
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Introduction WorldCom is a telecommunications company which was lead by CEO, Bernard Ebbers and CFO, Scott Sullivan. In 1999, WorldCom was not melting Wall Street’s revenue and earnings expectations, and it appeared that the coming year would produce more bad news. The CFO argued for setting realistic targets. However the CEO insisted that the company needed double digit growth, and pushed for aggressive targets. These aggressive targets were not supported by historical data or strategic assessments
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Project Financing Asset-Based Financial Engineering Second Edition JOHN D. FINNERTY, Ph.D. John Wiley & Sons, Inc. Project Financing Founded in 1807, John Wiley & Sons is the oldest independent publishing company in the United States. With offices in North America, Europe, Australia, and Asia, Wiley is globally committed to developing and marketing print and electronic products and services for our customers’ professional and personal knowledge and understanding. The Wiley Finance
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Retail Sales – Australia Australian retail sales underwhelm again, as expected • Australian retailers continue to eke out small gains with sales up 0.2% in February after a 0.3% gain in January and a flat December. The February result was in line with consensus. That's a weak picture though with trend growth in nominal sales tracking at a 1% annual pace. • The detail was also patchy. Food retail rose 0.3%mth but was basically flat over Q1; clothing retailers saw a 1.4% fall; department stores had
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factors emerged such as product characteristics (fit in the Kraljic matrix, volume issues, size, etc.); information, trust, and geographical proximity between supplier and customer; and different logistics goals (delivery service elements, tied-up capital, use of resources, inventory accuracy). It is also import to include the basic principles methods are related to. The factors were summarized in
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tly A sk ed Fr equen in s Question orporate C FinanCe io, a llocch ur izio D uiry, M a lv i Pa sc a l Q tonio Sa Le Fur , A n Ya nn From the team behind Pierre Vernimmen’s % = Corporate FinanCe + 3 Frequently Asked Questions in Corporate Finance Frequently Asked Questions in Corporate Finance Pierre Vernimmen, Pascal Quiry, Antonio Salvi, Maurizio Dallocchio and Yann LeFur A John Wiley & Sons, Ltd., Publication This edition first published in 2011 Copyright 2011
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Chapter 1: Introduction Background of The Study MBA curriculum is highly focused on mixture of theoretical and practical studies. As part of the MBA course it is essential that the student submits a comprehensive study during the Internship period and prepare and present a study report. As part of that the study topic was decided in consultation of the supervisor as “Performance Analysis of Grameenphone for The Year 2009”. Under the scope of the topic a comprehensive study was done on Grameenphone
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AFTER THE BAILOUT: REGULATING SYSTEMIC MORAL HAZARD* Karl S. Okamoto ** How do we prevent excessive risk taking in the financial markets? This Essay offers a strategy for regulating financial markets to better prevent the kind of disaster we saw during the Financial Crisis of 2008. By developing a model of risk-manager decisionmaking, this Essay illustrates how even “good people” acting in utterly rational and expected ways brought us into economic turmoil. The assertion of this Essay is that
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