Abstract The observance of international accounting standards is playing an increasingly significant role in dynamic regulatory developments and presents several challenges‚ which may necessitate a variety of procedural and technical data processing changes. Regulatory consolidation under the influence of international accounting standards The observance of international accounting standards is playing an increasingly significant role in dynamic regulatory developments. On the one hand‚ publicly
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Kraft Foods Inc. - 2009 Case Notes Prepared by: Dr. Mernoush Banton Case Author: Kristopher J. Blanchard A. Case Abstract Kraft Foods Inc. (www.Kraftfoodscompany.com) is a comprehensive strategic management case that includes the company’s calendar December 31‚ 2008 financial statements‚ competitor information and more. The case time setting is the year 2009. Sufficient internal and external data are provided to enable students to evaluate current strategies and recommend a three-year
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and Operating Highlights: | Unit | 2012 | 2011 | 2010 | 2009 | 2008 | Profitability Ratios | | | | | | | Gross Profit Ratio | % | 32.52 | 28.51 | 29.55 | 29.97 | 32.20 | Operating Profit to Sales | % | 12.66 | 8.83 | 5.76 | 8.18 | 9.48 | Net Profit to Sales | % | 8.14 | 4.18 | 1.93 | 3.71 | 5.11 | EBITDA Margin to Sales | % | 14.02 | 10.62 | 7.85 | 10.40 | 11.33 | Operating Leverage Ratio | % | 288.57 | 385.63 | (81.89) | 26.28 | 159.98 | Return on Equity | % | 50.17 | 27.70
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Rahul Balhara Accounting and Finance: Managerial Use and Analysis MAR12 Sec C Financial Statement Analysis Project -- A Comparative Analysis of Kohl’s Corporation and J.C. Penney Co MAR12 Sec C Analysis of Kohl’s Corporation and J.C. Penney Corporation J.C. Penney was founded by James Cash Penney in 1902. This Plano‚ Texas based company is presently providing family apparel and footwear‚ accessories‚ jewelries‚ beauty products and home furnishings via 1‚100 department stores as of
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Chemistry Experiment 6 Mole Ratio in a Chemical Reaction Background: Mole ratios of reactants are often times figured out by the use of the other products in a chemical equation. However‚ in the instance that the products’ mole ratios are unknown‚ it can be determined through the experiment. This method is called continuous variations. In this lab‚ I determined the mole ratio between Sodium Hypochlorite and Sodium Thiosulfate by using continuous variations of ratios in a given volume. This reaction
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a. Why are ratios useful? What three groups use ratio analysis and for what reasons? Financial ratios are designed to extract important information that might not be obvious simply from examining a firm’s financial statements. Financial statement analysis involves comparing a firm’s performance with that of other firms in the same industry and evaluating trend in the firm’s financial position over time. From the textbook ‚ we know managers use financial analysis to identify situations needing
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Liquidity Ratios Current ratio FORMULA 2012 (31 DEC) 2013 (31 DEC) Current ratio = Current assets/ Current liabilities 137‚ 802‚ 520/43‚ 748‚ 011 = 3.15 times 140‚ 114‚ 822/ 47‚ 097‚ 947 = 2.98 times The current ratio is measured the ability to pay its liabilities in the short term. The higher current ratio‚ the company would be able paying its debt. The current ratio of Hup Seng Industries Berhad in 2012 is 3.15 times. Both current assets and current liabilities of Hup Seng Industries Berhad
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The basic principles of an accounting information system include all of the following except | | | Student Answer: | | cost effectiveness. (Cost effectiveness is one of the basic principles of accounting information systems.) | | | | flexibility. (Flexibility is one of the basic principles of accounting information systems.) | | | | useful output. (Useful output is one of the basic principles of accounting information systems.) | | | | periodicity. (Correct! Periodicity
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3 Adjusting Accounts and Preparing Financial Statements QUESTIONS 1. The cash basis of accounting reports revenues when cash is received while the accrual basis reports revenues when they are earned. The cash basis reports expenses when cash is paid while the accrual basis reports expenses when they are incurred (and matched with revenues they generated). 2. The accrual basis of accounting generally provides a better indication of company performance and financial condition than does
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Public Concern in the Childcare Sector: Child to Staff Ratios Public Concern in the Childcare Sector: Child to Staff Ratios At the end of 2012‚ it was announced that the Government were looking to relax their child to staff ratios for childcare in England. The reason for this is that they though it would make more available spaces for childcare‚ and lower costs for parents. Britain has some of the highest childcare costs in the world‚ with many mothers with two or more children saying it does
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