POLICIES FOR VALUATION OF ASSETS & LIABILITIES (FMCG SECTOR) INDEX 1. Introduction 3 2. Godrej Consumer Products Limited 3 3. Colgate-Palmolive (India) Limited
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.................................... The position of this research paper is to conduct the financial analysis of the Apple Company. The financial analysis of the Apple is based on the financial statement property and equipment, goodwill, intangible assets, depreciation methods, current liabilities, long-term liabilities, bonds payable, and capital leases. Apple Inc. is a company which is formed with the philosophy of continuous innovation. Unlike any other
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Masters in Management BMAN 73071 Introduction to Accounting First Assessment – Financial Reporting Part A. A short answer only is required. How will each of the following affect the amount of cash in a limited liability company? (i) A write down of the value of the company’s office block. (ii) The amortisation of one of the company’s brands by 20%. (iii) A decrease in the level of inventories. (iv) An issue of 10,000 £1 preference shares at £1.50 per share. (v) A bonus
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balance sheet, the equity of the owner was shown next to the liabilities. This confused the owner, who argued: My equity is my major asset and so should be shown as an asset on the balance sheet. How would you explain this misunderstanding to the owner? As an accountant, we must first establish what the definition of asset is and what the definition of equity is. An asset is defined as a resource with economic value that an individual, corporation or country owns or controls with the expectation that
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......................................Figure 2: Depreciation Life Pg. 5……………………………………………………………………………………………..Income Tax Depreciation Pg. 5……………………………………………………………………………………………..Intangible Assets Pg. 6…................................................................................................Figure 3: Intangible Assets Pg. 7………………………………………………………………………………………………Impairment Pg. 7………………………………………………………………………………………………Current Liabilities Pg. 8………………………………………………………………………………………………Figure 4: Current
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Abstract Business combination is an accounting theory bringing together separate entities or businesses as if it is one operating entity. The theory behind business combination is that the acquiring entity has control of one or more businesses, whilst those entities still retained their normal operation and report its financial information as a reporting unit. The objective of the accounting standard is to specify the financial reporting by an entity when it undertakes a business combination
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should Intellectual Capital be measured? 12 4.2 Why is intellectual capitalso hard to measure? 12 4.3 Methods for measuring intellectual capital 13 5. INTELLECTUAL CAPITAL REPORTING FRAMEWORKS 14 5.1 Balanced Scorecard 14 5.2 Intangible Assets Monitor (IAM) 14 5.3 Skandia Value Scheme (SVS) 15 5.4 Challenges in reporting intellectual capital 15 5.5 Challenges in disclosure of intellectual capital 16 6. VALUATION OF INTELLECTUAL CAPITAL 17 6.1 Value added approach 17
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Capital The term intellectual capital (IC) is synonymous with Intangible capital. IC collectively refers to all the resources and assets that defy conventional accounting measures, but which still determine the value and the competitiveness of an enterprise. IC is commonly divided into the areas of Human Capital, Structural Capital, Relationship/Relational Capital, and the Business Model. In our modern Information and Knowledge Economy, intangibles have progressively become the driving factors around which
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Little Drummer Boy Inc. In the case of Little Drummer Boy Inc. management provided assertions in the following transaction classes: acquisition of long-term asset, depreciation of long-term asset, and allocation of cost in lump-sum purchase. The long-term asset account, depreciation and accumulated depreciation of long-term asset accounts should be detected for material misstatements. Finally, auditor should detect material misstatements in disclosure of depreciation and method of cost allocation
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another job. Hence managers are usually more reluctant to take risk than the shareholders. Agency cost of debt Claim dilution – The value of existing debtholders’ claims can be diluted by the issue of additional debt of the same or higher priority. Asset substitution – If a firm sells debt for the stated purpose of investing in a low risk project, for example like a building, and subsequently invests in a high risk project, for example mineral exploration, the value of the debt falls while that of
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