C H A P T E R 8 VALUATION OF I NVE NTOR I E S : A COST-BASIS APPROAC H LEARNING OBJECTIVES After studying this chapter, you should be able to: •1 •2 •3 •4 •5 •6 •7 •8 •9 •10 Identify major classifications of inventory. Distinguish between perpetual and periodic inventory systems. Identify the effects of inventory errors on the financial statements. Understand the items to include as inventory cost. Describe and compare the cost flow assumptions used to account for inventories. Explain
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2 01 2 A N N UA L R E PO R T — 1 2012 Annual Report Every day, millions of people around the globe choose to make Yahoo! a part of their daily digital routines. Yahoo! is relentlessly focused on making the world’s daily habits inspiring and entertaining. We’re well positioned to serve users’ everyday passions and needs — whether they’re searching for information, emailing, sharing photos of their families or friends, or simply checking the weather, sports scores or stock quotes. We are
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The Charter Company* The Charter Company was organized in 1959 as a consolidation of several existing corporations. The company’s primary line of business was petroleum production and marketing, although it also maintained a significant equity investment in the Charter Security Life Insurance Company. In 1983, the Charter Company was listed by Fortune magazine among the 100 largest U.S. industrial companies. For the year ended December 31, 1983, revenues totaled $5.7 billion, and income from
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2015 (as of 12/19/2014) (11.85% Upside) Highlights We issue a BUY recommendation on Bloomin’ Brands, Inc. (BLMN) with a price target of $26.28. Using a blend of the discounted cash flow model and a forward Price to Earnings multiple, the valuation offers an 11.85% upside from the December 19th, 2014 closing price of $23.50. Bloomin’ Brands’ upside strength results from superior sales growth, margin improvements, and strong growth in operating cash flow. Additionally, significant brand recognition
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construction industry Case 7: Accrual and measurement of interest payments Case 8: Recognition of an asset transfer when title has not yet been received Case 9: Capitalization of interest and property taxes on a construction project Case 10: Deferred compensation and life insurance policy recognition Case 11: Reporting earnings per share balances for subsidiary companies Case 12: Deferment of lease payments Case 13: Disclosure of prior period adjustments in the statement of cash flows
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than ever. We believe that the strategic transformation we manage today, is not only for us to become relevant and sustainable tomorrow, but most importantly it will deliver superior shareholder value to you. As always. Profitability Profit before tax Operating margin EBITDA margin Return on assets Return on equity Balance Sheet Total assets Total equity attributable to equity holders of the company Current ratio Staff Information No. of staff Staff costs to revenue Revenue per employee % RM’000
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VIRTUAL PIGGY, INC. FORM 10-K ANNUAL REPORT Year Ended December 31, 2014 | | | | | Page | PART I | | | | | | Item 1. | Business | 1 | Item 1A. | Risk Factors | 8 | Item 1B. | Unresolved Staff Comments | 17 | Item 2. | Properties | 17 | Item 3. | Legal Proceedings | 17 | Item 4. | Mine Safety Disclosures | 17 | | | | PART II | | | | | | Item 5. | Market For Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases
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4/23/2011 Form 10-K 10-K 1 d10k.htm FORM 10-K Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K FOR ANNUAL AND TRANSITION REPORTS PURSUANT TO SECTIONS 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2010 OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For
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The Charter Company Page 1 of 9 The Charter Company Overview The Charter Company was organized in 1959 as a consolidation of several existing corporations. The company’s primary line of business was petroleum production and marketing, although it also maintained a significant equity investment in the Charter Security Life Insurance Company. In 1983, the Charter Company was listed by Fortune magazine among the 100 largest U.S. industrial companies. For the year ended December 31, 1983, revenues
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March 2012 This Auditing and Assurance Bulletin has been prepared by Auditing and Assurance staff. It has not been issued under the authority of the Auditing and Assurance Standards Board (AASB). This Auditing and Assurance Bulletin is intended to help raise practitioners’ awareness in a timely manner of significant new or emerging issues or other noteworthy circumstances related to engagements addressed by the AASB pronouncements. It is also meant to direct practitioners to relevant requirements
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