Choosing Cost versus Fair Value: International Evidence from the European Real Estate Industry Upon Adoption of IFRS Karl A. Muller, III Pennsylvania State University Edward J. Riedl * Harvard Business School Thorsten Sellhorn Ruhr-Universität Bochum PRELIMINARY – PLEASE DO NOT QUOTE WITHOUT PERMISSION December 2007 ABSTRACT: We examine the determinants of investment property firms’ choice to use the cost or fair value model to account for their primary asset, real estate
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PART I THE VALUATION OF BLUESCOPE FOR THE RESTRUCTURE 1. Historical Financial Performance According to BlueScope Steel Limited consolidated financial headlines, the total revenue of BlueScope kept slightly increasing from 2003 to 2008. However, there is a significant fluctuation of revenue in recent three years. As a result, the EBIT and NPAT suffered a tremendous decrease from 2008 to 2009. And BlueScope generated its first loss (YR 2009) on NPAT shown negative A$66 million which is caused by the
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bottled water. ABL also supplies to all areas of the retail market, the major of which are supermarkets and convenience stores. ABL apart from Vending machines does not operate directly at the retail end of the value chain. Current life cycle of ABL current industry? The current life cycle of the non-alcoholic beverage industry could be considered to be in the mature stage. NO turnover or production figures that would help back these figures up…. The majority of growth is driven by the healthy drinks
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recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply
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Apple Strategic Analysis Apple was founded in 1976 by Steve Jobs, Steve Wozniak and Ronald Wayne. Starting off as Apple Computers, Apple Inc. became the top designer for consumer electronics, computer software, and personal computers. Their flagship devices include the Mac line of computers, the iPod music player, iPhone smartphone and the iPad tablet computer. They have also created the OS X and iOS operating systems, the iTunes media portal, Safari web browser, and the creativity and production
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 10-K (Mark One) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2009 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE EXCHANGE ACT For the transition period from to Commission File No. 0-28882 WORLD HEART CORPORATION Delaware (State or other Jurisdiction of Incorporation or Organization) 4750 Wiley Post Way, Suite 120 Salt
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Derivatives, Hedging, & Translation 52 VIII. Fixed Assets 56 IX. Governmental Accounting 62 X. Personal Financial Statements, Segments, & Interim Reporting 73 XI. Partnership Accounting 76 XII. Inventory 79 XIII. Investments 85 XIV. Leases 87 XV. Current Assets & Liabilities 91 XVI. Not-For-Profit Accounting 93 XVII. Pensions 99 XVIII. Statement of Cash Flows 101 XIX. Stockholders’ Equity 103 2 The N.I.N.J.A. Framework NAIL THE CONCEPTS Watch your CPA Review videos first
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statements. Public sectors have prepared and disclosed their financial statements (including balance sheets and income statements) based on business accounting approaches. Moreover, as a matter of policy, the government tends to prepare and disclose cost information along with the financial statements for the individual ministries and governmental agencies. The objectives of clarifying the fiscal conditions in a state through the preparation and disclosure of financial statements are to fulfill the
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quality steel at a low cost (Nucor, 2013). They will obtain this goal in conjunction with being most profitable and productive. The corporation has 22 locations in the U.S. and 9 locations in 8 countries, none of them being India (Nucor, 2013). Nucor is broken down into 4 main segments: steel mills, steel products, raw materials and all other (Nucor, 2013). While the company has remained profitable for years, with annual sales of $19.4 billion U.S. dollars, rising steel prices has plagued the steel
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