| | accelerated-depreciation methods Depreciation methods that allow for higher depreciation charges in the early years and lower charges in later periods. Termed accelerated because these methods allow for higher early depreciation changes than the straight-line method allows. Also called decreasing-charge methods. Generally, companies use one of two decreasing-charge methods: sum-of-the-years'-digits or declining-balance. account sales A report, prepared by the consignee for the consignor
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Ratio Analysis Financial Ratio Analysis cannot be used in a vacuum. It must be interpreted with the help of other outside information; specifically benchmarks on which to evaluate the results. Often a company’s financial ratios are benchmarked against ratios of peers and competitors; industry averages; and/or its own historical ratios. Even these comparisons need to be evaluated in the context of the company’s strategy, operational plan, and current economic conditions; all of which can alter the
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Accounts payable, Accrued compensation, Current portion of long-term debt. Long term debt and deferred income taxes are the largest noncurrent liabilities. The company currently offers common stock and preferred stock. There is no outstanding preferred stock, and there are 67,820,798 currently outstanding for common stock. Snyder’s-Lance uses a variation for the income statement. The income statement includes the following footnotes.”2012 net revenue included approximately $30
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placed tight restrictions on the use of the pooling method by requiring compliance with twelve criteria. Perhaps the most important (and difficult) of these requires that a company exchange a portion of its shares for at least 90 percent of the voting stock of the other company. If any of the twelve criteria are not met, the business combination must be accounted for as a purchase. It is believed that under purchase accounting , the investment by the holding company contributes to group profits
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Introduction 10 Ground for discussion 10 Objectives 10 Methodology 11 II Literature review and hypothesis development 12 Overview 12 Introduction 12 History of diamonds 12 Industry structure 13 DeBeers cartel 15 Diamond valuation 16 Diamond valuation process 16 Determinants of diamond prices 18 Diamond as an investment 19 Types of investment 19 Problems associated with investing in diamonds 20 Benefits associated with investing in diamonds 20 Alternatives to investing
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will be remembered as one of the most successful social-media trading debuts in history. LinkedIn shares edged up by a fraction to close at $182.35 on Friday. That’s roughly four times their IPO price of $45. When it debuted on May 19, 2011, the stock more than doubled to close at $94.25. On the other hand, Facebook ended its debut trading day with a gain of 23 cents. LinkedIn’s debut was supposed to be just the first wave of social-media IPOs that was expected to reach a high point with Facebook
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................5 American, European, and Bermudan Options.................................................................6 More on the Shapes of Option Payoff Functions.............................................................7 20.2 Option Valuation............................................................................................................8 Limits on Option Values...................................................................................................8 Variables That
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Commerce 4AF3 Accounting Theory Winter 2014 Course Outline Accounting and Financial Management Services DeGroote School of Business McMaster University Course Objectives This course is designed to give an overview of topics relevant to current accounting theory, research, standard setting and practice through relevant readings and by detailed examination of various accounting models. Instructor and Contact Information Name: HT Hao E-mail: haohorn@mcmaster.ca Office: DSB323
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American Economic Association The Cost of Capital, Corporation Finance and the Theory of Investment Author(s): Franco Modigliani and Merton H. Miller Source: The American Economic Review, Vol. 48, No. 3 (Jun., 1958), pp. 261-297 Published by: American Economic Association Stable URL: http://www.jstor.org/stable/1809766 Accessed: 10/09/2009 09:51 Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at http://www.jstor.org/page/info/about/policies/terms
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CFA Institute Research Challenge Hosted by Local Challenge CFA Society of Buffalo and Rochester Canisius College Canisius College – Student Research Financial Sector, Real Estate Industry New York Stock Exchange Sovran Self Storage Date: 1/11/2015 Ticker - NYSE: SSS Current Price: $90.90 (1/06/15) Headquarters: Williamsville, NY SSS per Share This report is published for educational purposes only by students competing in the CFA Institute Research Challenge. Share Price
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