Almost no.1 is for its manufacturing facility who produces only .02 % less mobiles in a min compared to no1 samsung Still no one is for it sales the most no f phones in india regardless f its downfall t present‚ the manufacturing unit of Nokia India has manpower of more than 4100 people. Nokia manufactures at both d plants People still prefer nokia ovr ny othr brand coz f its durability which d Indians found very imp Samsung produces mobile phones in Noida nw coz f d xcesive load on Noida plant hence
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under IFRS an impairment loss of $200‚000 has occurred. However‚ when determining if any impairment has occurred on Eagle’s Italy building under U.S. GAAP we would need to compare the carrying amount of the long-lived asset against its fair value. (ASC 360-10-35-17) Therefore we look at undiscounted future cash flows‚ which equal $1‚150‚000 and see that this exceeds the building’s carrying amount of $1‚100‚000. So the Italy building is not impaired under U.S. GAAP. The other major part of Eagle’s
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Inventory The Cost of Inventory The general principle for cost inclusion into inventory for US GAAP and IFRS is similar but not exactly the same. First let us look at US GAAP. The basis of accounting for inventories is “cost‚” which is explained in ASC 330-10-30 paragraph 1 as “the sum of the applicable expenditures and charges directly or indirectly incurred in bringing an article to its existing condition and location.” These costs are divided into two different categories‚ the first is Acquisition
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CHAPTER 21 Accounting for Leases ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Brief Exercises Topics Questions *1. Rationale for leasing. 1‚ 2‚ 4 *2. Lessees; classification of leases; accounting by lessees. 3‚ 5‚ 7‚ 8‚ 14 *3. Disclosure of leases. 19 *4. Lessors; classification of leases; accounting by lessors. 5‚ 6‚ 9‚ 10‚ 11‚ 12‚ 13 6‚ 7‚ 8‚ 11 *5. Residual values; bargainpurchase options; initial direct costs. 15‚ 16‚ 17‚ 18 *6
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Accounting Irregularity Analysis Issue: Zale Corporation is a jewelry retailer with headquarters in Irving‚ Texas. Zale’s common stock is registered with the United States Securities and Exchange Commission and trades on the New York Stock Exchange under the symbol “ZLC”. Zale misstated financial reports for the fiscal years ended July 31‚ 2004 through 2008‚ and for fiscal quarters ended October 31‚ 2008‚ January 31‚ 2009 and April 30‚ 2009. The misstatement resulted from recording television advertising
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Adam Smith is regarded as the father of modern economics and considered still one of the greatest minds in economics today. This is greatly due to his groundbreaking classic work; The Wealth of Nations. Smith addresses two main concepts that contribute to the wealth of nation. This essay will reflect Smith’s understands of the division of labour and exchange and how these two concepts relate to the wealth of nations. By trying to understand these concepts it is important to recognize the consequences
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| Does the Key Stage 3 Framework for your subject provide an adequate blueprint for teaching the full scope of the subject? Drawing on your own teaching experience‚ observations of colleagues and your reading‚ write a critique of the Framework for your subject at Key Stage Three. What are its strengths and drawbacks‚ actual or potential? In evaluating the view of whether or not the Key Stage 3 (KS3) Framework for Religious Education (R.E.) provides a credible guide for teaching R.E. to a full
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Intermediate Accounting Project Issue 1(FASB ASC 230-10-50) Some transactions are part cash and noncash; only the cash portion shall be reported in the statement of cash flows. Non-cash activities are reported in the footnotes of the cash flow statement or reported parenthetically MEMO: After researching the proper treatment of this transaction in relation to cash flows‚ I found the following information: • The cash flow statement includes only inflows and outflows of cash and cash equivalents;
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Crime Causation and Diversion Over the last 100 years juveniles have always broken laws. However‚ going into the 21st century times have changed because of the computer age we live in. Juveniles today can access any information on how to commit crimes from robbing banks‚ selling drugs‚ auto theft‚ how to purchase weapons‚ and how to make bombs et cetera. The knowledge available to day is far more dangerous than 100 years ago. As a result society should create ways to help or children to refrain
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business flight per wk)+$30X*70((# of tourist flight per wk)=$4100X Cost (per wk) = ($600+$210)*120*45/60(total flying hrs)+X*120(total flights)*7+(2*2‚800‚000+1‚940‚000)/52=$72‚900+840X+145‚000 *breakeven point=> 4100X = $217‚900+840X =>X=217‚900/(4100-840)=66.84 Revenue # of flight/per wk occupancy rate # of passenger/total flight rev/per passenger revenue business flight 50 0.5583 3350 40 134‚000 tourist flight 70 0.5583 4690 30 140‚700 Total revenue 274‚700 Cost Fixed
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