By Afra Sajjad Introduction In recent years‚ particularly since the advent of the global financial crisis‚ the debate has grown over whether annual reports have relevance to investors and other users‚ and enable them to make proper decisions on companies’ prospects. To bridge the perceived information gap‚ and to satisfy the information requirements of the standard setters‚ narrative reporting has come to the fore. In its various guises – Business Review‚ Management Commentary‚ Management Discussion
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AC1010 Financial and Management Accounting for Managers Course Work for Semester 2 Submitted by: Emerson K.Yip G-number: Date: May 1‚ 2013 Table Content : Page 1. Calculation of Standard Cost per unit for each of the products 3 2. Reconciliation Statement between Standard cost at actual 7 production and Actual Cost of Production. 3. List of possible reasons for each of the variance
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FINA 3023 Financial Markets & Institutions Class 15 Today s Today’s class The role of financial intermediaries Brokers and dealers Problems in (financial) markets: Asymmetric i f A t i information ti Adverse selection Moral hazard Chapter 8 p 2 The market for “lemons” lemons When‚ in a market‚ sellers of a product know more (asymmetric information) about it than the buyers‚ the market does not function properly. properly “The Market for Lemons: Quality Uncertainty
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0-20% a)HELD TO MATURITY: only used for debt securities LOCOM (if impaired‚ write down) Financial Investment (A+) 22 Cash (A-) 22 b)TRADING: gains & losses are recognized in I/S; intention of investor is to profit from ST price fluctuations FAIR VALUE Financial Investment (A+) 22 Cash (A-) 22 Financial Investment (A+) 4 Gain on investment on securities (OE+) 4 c)AVAIL FOR SALE: recorded on B/S at FAIR VALUE; gains
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Faculty of Creative Industries and Business Department of Accounting and Finance Bachelor of Business ACTY 7201 - ADVANCED FINANCIAL ACCOUNTING Report Semester: Semester 2‚ 2014 Date issued: Monday 4 August 2014 Due time and date: 1.00pm Wednesday 8 October 2014 Delivery: Submission is through the assignment box on level 3 of Building 180 along with a soft copy submitted to Turnitin Total marks: 60 Weighting: 20% Instructions: Copy and complete this cover sheet and
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Why Do We Need Banking Regulation? Name Institution Why Do We Need Banking Regulation? People are so inured to banking directives that they fail to acknowledge the reasons as to why banking regulation is needed in businesses. However‚ there is a recognized failure in giving valid reasons as to why this should be incorporated when viewed from a layman’s point of thinking. Most of the explanations given by conformist —in that the characteristic bank lack of regularity‚ payment insurance‚ the Federal
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Primary users Financial accounting : the primary users of financial accounting are the external users‚ shareholders‚ investors ‚ creditors‚ lenders and government. Share holders are using financial information to know about their investment e.g how the investment is running‚ what is the organization profit and what is the value of the organization. Investors use financial information to know in which organization they should invest and to look how was the organsation performance in the past so
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Managerial Accounting Vs Financial Accounting Resources carbon.cudenver.edu/~gcolbert/6550.ch12.pdf MANAGERIAL ACCOUNTING AND COST-VOLUME-PROFIT Managerial Accounting Contrasted to Financial Accounting. Managerial accounting supports Managerial Accounting vs. Financial Accounting cob.ohio-state.edu/~bentz_1/525/problems/Finvsmgrl.doc Bentz Financial vs. Managerial Accounting in which financial accounting and managerial accounting are alike in which managerial accounting seems to differ from
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Which of the two bonds would be more beneficial to you? Assume that your marginal tax rate is 35%. (MO1.2) Which should have the higher risk premium on its interest rates‚ a corporate bond with a Moody’s Baa rating or a corporate bond with a C rating? Why? (MO1.3) Explain why you would be more or less willing to buy a share of Polaroid stock in the following situations: Your wealth level falls You expect it to appreciate in value The bond market becomes more liquid You expect gold to appreciate
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University of Phoenix Material Role of Financial Accounting versus Managerial Accounting Matrix Compare and contrast financial accounting and managerial accounting by answering the following questions in the matrix provided. Cite any sources you use in accordance with APA guidelines. Term or Concept Financial Accounting Managerial Accounting What is the primary purpose of the accounting system? The main purpose of financial accounting is to prepare financial reports that provide information about
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