Weighted Average Perpetual: constantly average out Assets: Asset Retirement Obligation (ARO): Asset to ARO (PV), Interest to ARO. Then depreciation. Depreciation: Except DBM - (Asset- RV)* method depreciate. DBM depreciate on original price till it reaches RV Capitalize borrowing cost: Specific borrowing first, then general borrowing on weighted average [a/(a+b)*7%+b/(a+b)*8%]. Revaluation: Eliminate Accumulated Depreciation to Asset. Increase Asset to Revaluation surplus (OCI). Then Depreciate
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ACC 607 Lecture Notes Session 1 Types of Accounting A. Financial Accounting B. Managerial Accounting Role of Accounting * Safeguarding assets of the company (through record keeping) * Providing information to various user groups * Creditors (lenders) * Investors (stockholders) * Managers (internal users) * Regulatory agencies (e.g., IRS) * Of these groups investors may need the most comprehensive set of financial information. This
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| US | JAPAN | CHINA | GERMANY | NETHERLAND | FRANCE | PROFESSIONALISM | Regulation environment:1. accounting is regulated by private-sector body(FASB), but government underpins the authority of its standards. 2. no legal requirement for the publication of FS3. each state has its own corporate statutes and not rigorously enforced. Reports rendered to local agencies are often unavailable to the public4. only listed companies have compulsory requrirements for FR at the federal level as specified
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Note 3 Property and equipment This note briefly summarized the cost and depreciation expense of major property and equipment. Note 4 Acquisitions, goodwill, and acquired intangible assets The purpose of this note is to summarize the acquisition activities and goodwill activities in the past three years, and sum up intangible assets including the amortization. Note 5 Equity-method investments Amazon use equity-method invested in LivingSocial. This note summarized the financial information provided
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SHEET I ASSETS December 31, 2004 (in euros) December 31, 2003 (in euros) FIXED ASSETS Intangible fixed assets Start-up and expansion costs Concessions, licenses, trademarks and similar rights Intangible assets in progress and advances Other intangible fixed assets Total Property, plant and equipment Land and buildings Plant and machinery Other assets Total Financial fixed assets Investments in: Subsidiaries Other companies Total investments Other securities Total TOTAL FIXED ASSETS CURRENT ASSETS
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Individual Assignment Prepared for Mrs. HaPL Prepared by Ha Thi Thuy – SB01027 – SB0709 [pic] Archer Daniels Midland Company (ADM) 7/1/2013 |Contents |Page | |Introduction |3 | |Financial statement analysis
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Investment Analysis for OrotonGroup Limited Table of Contents 1. Introduction 3 2. Business Model and Operating Environment 4 2.1 Business Model 4 2.2 Operating Environment 5 3. Horizontal and Vertical Analysis 6 3.1 Horizontal Analysis on Balance Sheet 6 3.2 Horizontal Analysis on Income Statement 9 3.3 Vertical Analysis on Balance Sheet 11 3.4 Vertical Analysis on Income Statement 13 4. Ratio Analysis 14 4.1 Ratio Analysis for OrotonGroup 14 4.2 Ratio Analysis for Country
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What is Inventory Management ? Inventory refers to the goods stocked for future use. Every retail chain has its own warehouse to stock the merchandise to be used when the existing stock replenishes. Inventory management refers to the storage of products to be used at the time of crisis. The retailer keeps a track of the stocked goods and makes sure there is surplus inventory to avoid being “out of stock”. Such a process is called as inventory management. Why Inventory Management ? Gone
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Research Paper on Valspar Corporation and Limited for research and Development Customer Inserts His/Her Name Customer Inserts Grade Course Customer Inserts Tutor’s Name 24th January 2009 TABLE OF CONTENTS |SECTION |TOPIC |PAGE | |I |Company Profile
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• Choose the two (2) segments of the general environment that would rank highest in their influence on the corporation you chose. Assess how these segments affect the corporation you chose and the industry in which it operates. EBay Inc. Is one of the leading internet companies in the world. Founded in 1995 by French Iranian Pierre Omidyar, eBay is employing more than 15500 people while generating total revenue of 11.65 billion dollars as of 2011 (eBay Inc 2011 Results). The company was
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