The share value for CSL will be analysed in this report by using multiple stage valuation model with fluctuated growth rate in the 10-year explicit forecast period and stable growth in terminal period. The reasons to choose 10 year forecast period are as follow: The economic environment of Australia is relatively stable now. There is no large change such as war, or no revelatory industry technology improvement. Company will be able to reach a stable state after 10 years; Moreover, since the government
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present their deeds and world views from one generation to other”. We can infer from this quotation that literature can reflect the deeds of human being which is transferred for new generations. On the one hand, the past deeds are the containers of historical events. Literature is also a use of language in artistic way rather than simply conveying communication and information. As a result, it carries the facts of human experiences. Oromo people speak Afan Oromo
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Prescriptive Theories | 1.08 | Developing Fin Reporting Standards | 1.09 | Regulatory Capture | 1.09 | Private Interest Theory | 1.09 | Deductive Approach | 1.09 | Principles Based Approach | 1.09 | Impairment of Assets | 1.09 | Limitations of a framework | 1.10 | O'Connell (2007) | 1.10 | Walker (2003) | 1.10 | Miller (1985) | 1.10 | Miller & Redding (1986) | 1.10 | Social Constraints | 1.11 | Political Constraints | 1.11 | Constraints, Social & Political | 1
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data collected for the research purpose are secondary data. The data collected are daily historical stock price for five years of the BSE100 index and daily historical exchange rate of INR &USD. The period tested was from April 2010 to March 2015. Daily data are preferred in this study. The choice of daily closing price is realistic and helpful to calculate and testing the results in technical analysis. Limitations The study mainly depends on the secondary data; it may not represent the exact picture
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of people in an organization. Historical cost approach This approach is developed by Brummet, Flamholtz and Pyle but the first attempt towards employee valuation made by R. G. Barry Corporation of Columbus, Ohio in the year 1967. This method measures the organization’s investment in employees using the five parameters: recruiting, acquisition; formal training and, familiarization; informal training, Informal familiarization; experience; and development. The costs were amortized over the expected
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Oksana Simakina, Masayuki Kondo, Rui Dias, Andres Losada, Zsolt Makai) 1. What is the WACC and why is it important to estimate a firm’s cost of capital? Do you agree with Joanna Cohen’s WACC calculation? Why or why not? WACC is the rate that a company is expected to pay to debtors and creditors. A weighted average of the component cost of debt, preferred stock, and common equity. (Birgham & Houston, 2009) This is the minimum rate that a company must earn on its assets in order to satisfy
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Synopsis Positive accounting theory is perceived as a hypothetical study in accounting which helps in clarifying and foreseeing tangible accounting procedures. These theories have a tendency to rationalize why a number of accounting practices are accepted than others. Positive accounting theory was introduced to better apprehend exactly how practices in accounting must be effectively managed. Introduction Modern positive accounting research began flourishing in the 1960’s and other introduce
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to Managerial Decision Making 1.1 Chapter Questions 1) Which of the following variables is considered random or probabilistic? A) future interest rates B) last year's advertising budget C) last week's sales data D) historical stock prices E) historical interest rates Answer: A Page Ref: 3 Topic: Types of Decision Models Difficulty: Moderate 2) Which of the following variables is considered non-random or deterministic? A) next year's cash flow projections B) future
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[pic] A Project Assignment On A Four Day Foreign Affair Week In Partial Fulfillment Of The Requirements For Quantitative Methods (MSC530M) Submitted To: Professor Dennis Berino Submitted By: Bruce Borres Diane Grace Abueg Carumay Earl Teodoro Escareal November 4, 2014 I. COMPANY BACKGROUND AND THE CURRENT SITUATION Company Background • Department of Foreign Affairs (DFA) The DFA is an executive department of the
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iiste.org COMPARATIVE ANALYSIS OF FAIR VALUE AND HISTORICAL COST ACCOUNTING ON REPORTED PROFIT: A STUDY OF SELECTED MANUFACTURING COMPANIES IN NIGERIA BESSONG, PETER KEKUNG and CHARLES, EFFIONG DEPARTMENT OF ACCOUNTING FACULTY OF MANAGEMENT SCIENCES UNIVERSITY OF CALABAR, P.M.B.1115, CALABAR, CROSS RIVER STATE, NIGERIA Tel: +234 8037079607 ABSTRACT This study aimed to critically examine the effects of fair value accounting and historical cost accounting on the reported profits. However, since
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