How should a company account for the legal costs of formation? Should the accounting treatment be the same as that for underwritten and other share issue costs? Generally it is recorded as the asset but as it does not have any economic future benefits to the company and it occurs only once so it should be treated as intangible assets. Under paragraph 69 of AASB 138‚ intangible assets does not allow the initial cost to be treated as an asset which needs to be treated as an expense and should be
Premium Corporation Finance Types of business entity
1. What do you expect to drive a company’s price-to-book equity and price-to-earnings multiples? PE ratio is expected to be affected by various factors include company earnings‚ payout ratio‚ growth rate and cost of equity. From the dividend discount model we know that P0=EPS0×Payout ratio×(1+gn)r-gn ‚ thus P0EPS0=PE ratio=Payout ratio×(1+gn)r-gn. Thus we see that the PE ratio is an increasing function of the payout ratio and the growth rate and a decreasing function of the riskiness of the firm
Premium Stock market Stock Financial ratio
1. What are the advantages of a small business going international through incremental stages rather than as a global start up? There are many advantages of a small business going international through incremental stages‚ rather than as a global start up. First of all a startup that utilizes the small business stage model where it has an incremental process of internationalization gives that them a much larger chance of sustainability and success‚ rather than trying to start large which puts them
Premium International trade Globalization Small business
Questions Sessions 1-9 * What is a supply chain? The interconnected businesses that convert raw materials into consumer products via the transfer of materials‚ information and cash. * Draw a hypothetical milk supply chain * What is supply chain management? The management of upstream and downstream suppliers working together to create high value products for consumers as efficiently as possible to the benefit of the whole supply chain. It operates on three different levels‚ Strategic
Premium Supply chain management Supply chain
AgyakoAgyeiInternational Company (AAIC) AgyakoAgyei International Company (AAIC)‚ a wholly owned private company into market research came up with its name as a result of the merger of the surnames of two friends Agyako and Agyei who came together to form this company. This international company‚ one of the world’s leading research agencies was established in 1973 in Britain and has its headquarters located in Lisle‚ United States and has over eighty seven (87) offices in fifty eight (58) countries
Premium Africa Human resource management Management
deliberate security vulnerabilities. 3. Focus on acquiring local companies and research and development and anti-piracy efforts. 4. Continue signing agreements with major local chinese computer companies and local electronic retailers in china to sell their pcs with pre-installed copies of windows to decrease lawsuits‚ gain consumer base. Microsoft product would be on computers without the need to merge or acquire other companies. 5. Stop spending significant amounts of funds on research‚ anti-piracy
Premium China Source code Microsoft Windows
registered sport shoes manufacturing company that will be located in Kuala Lumpur‚ Malaysia in an ideal location highly suitable for the kind of business we want to establish. We have been able to lease a facility that is big enough (a 20 thousand square foot facility) to fit into the design of the kind of standard sport shoes manufacturing company that we intend launching. Broga will manufacture a wide range of sport shoes for men‚ women and children. We will be involved in manufacturing sport shoes in
Premium Shoe Manufacturing Footwear
ONE 1.0 Introduction 1.1 Background of the Study 1.2 Purpose of the Study 1.3 Scope and Limitation of the Study 1.4 Significance of the Study 1.5 Definition of Terms CHAPTER TWO 2.0 Literature Review 2.1 Development of Credit in Business Management 2.2 Importance of Trade Credit 2.3 Review of the Related Topic 2.4 Legal Consideration for Effectiveness of Credit Control and Management 2.5 Consideration for Effectiveness of Credit Control and Management 2.6 Credit Determination Factors 2.7 Credit
Premium Debt Credit Credit rating
DIMCO’s supply chain. 2. What are the advantages that DIMCO can gain by implementing supply chain management? 3. What would you recommend DIMCO attempt next? Should it work on integrating the suppliers or the distributors first? Or should it work on both simultaneously? 4. What are your recommendations with regard to the external suppliers? 5. What are your recommendations with regard to the external distributors? The assignment aimed at the current supply chain systems at DIMCO and advantages
Premium Supply chain management Supply chain Logistics
Assignment 1 – Manufacturing company Johnson & Johnson Johnson & Johnson is an American multinational company that was founded in Brunswick‚ New Jersey in 1886 by American entrepreneurs Robert Wood Johnson and Edward Mead Johnson. It manufactures pharmaceuticals‚ medical devices and consumer products. Johnson and Johnson and its subsidiaries have operations in over 60 countries and sell their products in over 175 countries. They are one of the world’s largest manufacturer of health care
Premium Cost Costs Inventory