Case study—JetBlue airways IPO valuation Introduction: As a leader of airways industries‚ JetBlue is successful because of professional services and a good management team. In 2002‚ JetBlue became a public company. Despite the fact that US airline industry had witness 87 new airline failures over the previous 20 years‚ Jetblue overcame difficulties and expressed confidence in the bright future. Before going public Before going public in 2002‚ JetBlue has outstanding advantage in the whole
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U.S. GAAP vs. IFRS on Depreciation Generally‚ U.S GAAP and IFRS both view depreciation as allocation of cost over an asset’s life. There are three steps of the depreciation process: firstly find depreciable base of the asset‚ and then estimate asset’s useful life and last choose a method of cost apportionment that best matches revenue flow from the asset. Depreciation methods allowed under U.S. GAAP include straight-line‚ units of production‚ or accelerated methods (sum of digits or declining
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Equivalent COMPANY ANALYSIS The Comparable Company valuation system is for the most part the simplest to perform. It obliges that the similar organizations have traded on an open market securities‚ so the estimation of the tantamount organizations can be evaluated legitimately. The investigation
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Article on “IFRS- Problems and Challenges in First Time Adoption” Prepared By: Asst. Prof. Sumit Acharya. Shree Swaminarayan Institute of Management Porbandar E-mail: sumit.sim@gmail.com IFRS- Problems and Challenges in First Time Adoption * Sumitkumar S. Acharya A B S T R A C T Trust and transparency led to a discussion of the fundamental purpose of financial reporting. Consistent‚ comparable and understandable financial information is the lifeblood of commerce and making investment
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Comparing IFRS to GAAP Brandi A. Collins ACC/291 April 27‚ 2015 Comparing IFRS to GAAP Essay Both the FASB and the IASB together moving to the fair value capacity for the financial instruments. FASB and ISAB both want to move towards a fair value capacity. Both the FASB and IASB believe in the fair value capacity to produce a more precise explanation for the company’s financial records. There’s a difference in opinions between the two agreeing and disagreeing on the aspects like as‚ the banks
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IFRS and US GAAP use different methods to classify intangible assets‚ which can lead to significant consequences when it comes to financial judgments. Most differences arise from IFRS being more flexible with allowing capitalization. Under US GAAP‚ all research and development is expensed once it happens. Under IFRS‚ development is capitalized. Also‚ according to Intermediate Accounting‚ “IFRS permits some capitalization of internally generated intangible assets” (Kieso‚ 712)‚ while “GAAP requires
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Nicole Brown ACCT 400 Professor Pitre 14 September 2010 IFRS vs. GAAP (Oil & Gas) The differences between International Financial Reporting Standards (IFRS) and current U.S. GAAP are numerous. International Financial Reporting Standards (IFRS) are principles-based Standards‚ Interpretations and the Framework (1989) adopted by the International Accounting Standard Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards
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CHAPTER 1 SECTION 1: WHAT IS STATISTICS? MULTIPLE CHOICE 1. You take a random sample of 100 students at your university and find that their average GPA is 3.1. If you use this information to help you estimate the average GPA for all students at your university‚ then you are doing what branch of statistics? |a. |Descriptive statistics | |b. |Inferential statistics
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“Application of IFRS in Selected Manufacturing organizations in Bangladesh”. This report will definitely increase the knowledge of other students to know the Application of IFRS in Selected Manufacturing organizations in Bangladesh. In BBA program‚ everything I have learnt is purely theoretical. It was needed to do some practical work for more clarification. Because of my great interest on IFRS practice in Bangladesh Thesis report has chosen to explore the current condition of IFRS in manufacturing
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Project Assignment (IFRS 10) Cheong Wang Shen Gordon Prepared for: Prof Bernardine Low Prepared by: Gordon Cheong Wang Shen Jason Tan Zhu En Twain Teo Wei Ren Wee Huixiang (G4) Table of Contents Question 1: IFRS 10 flowchart 3 Question 2 5 (a) Identifying ambiguity of control 5 Background 5 Control issues 5 Co-owning of subsidiaries 5 Inter-company director relations 6 Same platform manufacturing 6 (b) & (c) Application of IFRS 10 flowchart to determine
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