change the revenue recognition rules for smartphones? In our opinion‚ Apple should lobby FASB to change the revenue recognition rules for smartphones‚ given the following reasons:- 1. Under “non-GAAP measures”‚ Apple’s performance looked much better than that under GAAP measures. Please find below a table1 summarizing the differences of key financial data between GAAP and non-GAAP measures for the fourth quarter of 2008:- Q4 2008 GAAP ($ billions) Non-GAAP ($ billions) % Increase Total sales $7
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TACTICAL DECISIONS The organizations strive to earn short-run profits. In making short-run decisions‚ not all cost and revenue data is relevant. The cost data relevant for decision-making is referred to as relevant costs and that which is not useful for decision-making is non-relevant costs. On the revenue side‚ the only relevant revenue is the incremental & differential revenue. Relevant and Non-Relevant Costs: 1. Future Costs and Sunk Costs (IR): A future cost is that cost yet to be incurred
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Providers in the healthcare sector have three major factors that impact their revenue flow for business (Cleverley‚ Cleverley‚ & Song‚ 2012). The stability of revenue flow is affected by price setting‚ payer contract negotiations‚ and management of billing and coding practices. Price setting is the process that providers undergo to determine the prices they will charge for the services that they provide. Many payers will reimburse the provider for services based on negotiated contracts with the
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Microeconomics Topic 6: “Be able to explain and calculate average and marginal cost to make production decisions.” Reference: Gregory Mankiw’s Principles of Microeconomics‚ 2nd edition‚ Chapter 13. Long-Run versus Short-Run In order to understand average cost and marginal cost‚ it is first necessary to understand the distinction between the “long run” and the “short run.” Short run: a period of time during which one or more of a firm’s inputs cannot be changed. Long run: a period of time during which
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conducted from various taxpayers and Tanzania revenue Authority staff especially from the department of Taxpayers’ services and Education Department. Background to the Study: In this assignment the discussion is critically based on the impact of taxpayers’ education provided by Tanzania Revenue Authority (TRA) to the taxpayers’ compliance on tax law and tax revenue collection The taxpayers Service and Education is one of the key functions of Tanzania Revenue Authority (TRA) conducted in order to educate
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Topic One Describe the economic pros and cons if a casino organization uses a revenue sharing strategy for placing slot product on the casino floor. Pros: Can be highly profitable‚ easy to purchase‚ engages a different target audience‚ gives some customers nostalgic‚ themed recognizable product frequently‚ not a large capital expenditure up front‚ & lots of competition for prime floor space from vendors. Cons: More expensive than regular slots‚ buying themed slots that fall out of the trend‚ copyrights
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The Diabetes App Market Report 2014 is a comprehensive analysis about the performance of diabetes apps‚ key players‚ best practises‚ country markets‚ regulatory impact‚ market trends and revenues from 2008 2018. Diabetes has become a global epidemic with significant impact on society and the economy. In 2013 around 382M people around the world were estimated to suffer from diabetes. Mobile applications promise to play an invaluable role in assisting people who suffer from diabetes to empower them
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that has been assigned‚ transferred or assigned to the regions‚ the allocation of equalization funds also aim to reduce the funding gap between central and local governments‚ as well as reduce the gap between local government funding. Balance Fund is also known a intergovernmental transfer system. The system in Indonesia comprises three basic types of scheme: Revenue sharing Fund (Dana Bagi Hasil/DBH)‚ General Purpose grant (Dana Alokasi Umum/DAU)‚ and Grant for Specific Purpose (Dana Alokasi Khusus/DAK)
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POOR REVENUE COLLECTION IN LOCAL AUTHORITIES IN WESTERN PROVINCE A CASE STUDY OF KAKAMEGA MUNICIPAL COUNCIL BY GERISHOM WAFULA MANASE REG. NO. MBA (DL) 112/10186 (ACCOUNTING AND FINANCE) A Research Project proposal submitted to Mount Kenya University in partial fulfillment of requirement for the degree of Masters in Business Administration‚ Accounting and Finance June 2012 ABSTRACT This study will explore the issue of lack of adequate revenue collection in local
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Chicago State University Red Light and Speeding Cameras: Safety Device or Revenue Generator Final Essay Alejandra Le English 1280-3 Mrs. Webster November 11‚ 2013 Red Light and Speeding Cameras: Safety Device or Revenue Generator Many motorists are against traffic cameras because it is believed they are only there to collect revenue and make life difficult. Traffic safety is an issue that has been highly implemented
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