permitted. General scope and definitions The IASB has amended the list of costs that can be included in borrowing costs‚ as part of its 2008 minor improvement project. Will this change anything in practice? The amendment should eliminate inconsistencies between interest expense as calculated under IAS 23R and IAS 39. IAS 23R refers to the effective interest rate method as described in IAS 39. The calculation includes fees‚ transaction costs and amortisation of discounts or premiums relating to borrowings
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MECHANICS OF MERGERS & ACQUISITIONS Change is ubiquitous in contemporary society‚ and nowhere more so than in the operations of the large-scale‚ public corporation. Dramatic changes are underway‚ not only in the structure of corporate activity in areas such as the nature of work and the nature of organizational form‚ but also in the product and financial markets and the regulatory environment within which corporations operate. The depth and rapidity of these changes compel a reassessment of
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Is Terrorism Ever Justified? “Terrorism has no justification‚ no matter what pretext terrorist use for their deeds.” Says Mohamed El Aziz Ben Achour‚ a Tunisian Culture and Preservation of Heritage Minister. (UN News Centre.) Many people view terrorism the same way as Ben Achour‚ especially in America. But there are also many of those‚ such as Alan Dershowitz‚ who counter with questions like‚ “Is ‘terrorist’ just a negative version of ‘freedom righter’?” and “How are civilian deaths in terrorism
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Mergers and Acquisitions: A Vital Role to Change Face of Indian Business Management Rahul Mohare1‚ Aniruddha Akarte2‚ Ruchi Garge3 Mr. Rahul Mohare1 MBA Department Datta Meghe Institute of Management Studies RTM Nagpur University rahul_3478@rediffmail.com Mr. Aniruddha Akarte2 MBA Department Datta Meghe Institute of Management Studies RTM Nagpur University aniruddha_akarte@yahoo.com Ms. Ruchi Garge3 BCCA Department Datta Meghe Institute of Management Studies RTM Nagpur University
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accounting profits and economic profits for Gomez’s pottery. Explicit costs: $37‚000 (= $12‚000 for the helper + $5‚000 of rent + $20‚000 of materials). Implicit costs: $22‚000 (= $4‚000 of forgone interest + $15‚000 of forgone salary + $3‚000 of entreprenuership). Accounting profit = $35‚000 (= $72‚000 of revenue - $37‚000 of explicit costs); Economic profit = $13‚000 (= $72‚000 - $37‚000 of explicit costs - $22‚000 of implicit costs). 8-4 (Key Question) Complete the following table by calculating
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_________ ___ Document 1 of 1 Disney’s Marvel acquisition: a strategic financial analysis Calandro‚ Joseph. Strategy & Leadership38.2 (2010): 42-51. ____________________________________________________________ ___ Find a copy Search for Article ____________________________________________________________ ___ Abstract The purpose of this paper is to assess the value and risks of Disney’s 2009 $4 billion acquisition of the Marvel Entertainment Group (Marvel) in a case study
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HP acquired Autonomy by offering 64% premium over its market value of 7.1 Billion which is almost equal to 1.7 times the change in market capitalization value of HP at the announcement. The announcement was not taken very positively by HP shareholders and the decline in stock price resulted in a 4.2 Billion decrease in market value of HP.On the other hand‚ stock price of Autonomy went up by 72%.The whole deal meant that HP had to suffer a loss of almost 8.2 Billion on acquiring Autonomy. When a
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The Reign of Terror -Not Justified 1793 to 1794 is when the Reign of Terror began and end. The Reign of Terror was about 2 years from when Louis XVI was beheaded and around the time 20‚000 people were guillotined. 35‚000 people were killed by officers and officials. The Reign of Terror was not justified.The claim stated can be supported by these 3 reasons: they were threatened in wrong ways for the wrong things ‚ the methods used were not necessary‚ and the reasoning they gave did not match the
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Theories of Language Acquisition Linguists and psychologists have long lectured the issues of language and its mechanism. Many of them however disagree on many points. The behaviorist school emphasizes on the role of the environment and of the standard method in language development‚ the generative school asserted that human beings are born with an innate ability to learn a language‚ and others as Piaget and his followers asserted that language development is related to the cognitive development
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achieved a sale of approx. 66million which was 4.8million higher than the budget. However‚ when came down to bottom line (net contribution)‚ the division ended up a loss of 876thousand. This was 2.8million lower than expected. Comparatively‚ EROW did well in all aspects with a sale of 89million and a net profit of 22.6million. Why did the two divisions with same products have such a difference? After further exam‚ management concluded the large fixed cost absorbed sale figure. First it is important
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