changes in cash and cash equivalents of an entity by means of a statement of cash flows which classifies cash flows during the period from operating‚ investing and financing activities. Cash flows are inflows and outflows of cash and cash equivalents. Cash comprises cash on hand and demand deposits. Cash equivalents are short-term‚ highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Information about the cash
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Part B – Macroeconomics Question 10: a) Which of the following are final goods and services and which are intermediate goods and services? Please explain why in your answer. i) A windscreen purchased by a motor vehicle spare parts supplier; Intermediate goods – by national accounts (GDP) windscreen primary production value has already been accounted. It is being resold at a deflated value as second hand goods. ii) A new bulldozer to be used by a construction
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Assuming that the lessee is required to make deposits to financially protect the lessor concerning the maintenance obligation by setting up a reserve‚ the guidance in ASC 840-10-05-9A through 840-10-05-9C states that the maintenance reserve shall be recognized as a deposit asset and reimbursed later when the required repair and maintenance is completed by the lessee. However‚ the provision in the lease agreement does not call upon the lessee to make deposits but simply requires the lessee to perform
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are the deposits and other borrowings of the bank which are very interest sensitive or where the bank is sure they will be withdrawn during the current period. 6. The customer relationship doctrine is the idea that management should make all good loans and count on its ability to borrow funds if it does not have the liquidity to meet its cash needs. 7. Legal reserves are the assets the bank must by law hold behind its deposits. In the U.S. only vault cash and deposits held with the
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Business Administration (BScB) + (IM) Authors: Ellert Jón Björnsson Kristinn Thor Valtýsson Advisor: Roger Bandick Financial Crisis in Iceland Icelandic Monetary Policy Aarhus School of Business December 2009 Abstract From being one of the poorest nations in Europe to becoming one of the most successful economies in the West‚ the geographically isolated country of Iceland suffered a lot when its three major banks collapsed in the same week in October 2008. As a consequence of the banking
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“FULLER” CAPITAL ACCOUNT CONVERTIBILITY A boon or a bane! Abstract This is the era of competitive economies and India is one of the pioneers. In the recent years‚ India has been consistently moving towards becoming a developed nation with its IT and technical advancement‚ intellectual capital‚ off shoring and outsourcing to boast of. Capital account convertibility is one of the main features of developed economy. India’s inclination towards CAC‚ when the Tarapore committee first suggested
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Instructions: Please answer all questions Q1.a. Kashif Naeem needs $50‚450 at the end of six years‚ and his only investment outlet is a 10 percent long-term certificate of deposit (compounded annually). With the certificate of deposit‚ he makes an initial investment at the beginning of the first year. (Q2) i. What single payment could be made at the beginning of the first year to help Kashif achieve this objective? (4) ii. What amount could Kashif pay at the end of each year annually for
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PowerPoint to accompany FIN 302 Finance (International) Lecture 1: THE INTERNATIONAL MONETORY SYSTEM Learning objectives 1. Exchange rate related concepts 2. Types of Exchange Rate Systems 3. The concept of ideal currency or the impossible trinity. 4. Fixed rates vs. Floating rates 5. Brief History of International Monetary System 6. Monetary policy and Exchange Rates in Australia Exchange rate related concepts • Exchange rate = the price of one currency in terms of another. • Two Expressions
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Monetary policy and its effect on macroeconomic factors Michele Fludd MMPBL/501 April 11‚ 2011 Caryn Callahan‚ Ph.D. Monetary policy and its effect on macroeconomic factors The extremely large number of money exchanges that occurs each day all over the world form a highly complex web that is very resistant to analysis. However‚ it must be understood that the basis rules of money creation that govern these exchanges are readily understood and very simple. How money works is a little complex
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Working capital management of Heidelberg Cement Bangladesh Limited (HCBL) Executive Summary: In this report we have presented the overall working capital management of Heidelberg Cement Bangladesh Limited (HCBL). We have gather maximum information from the annual reports and by taking interview of Board of Director‚ M. Abul Hashem; Company Secretary. In this report we have tried to match the terms and conditions that we learned in FIN340 with HCBL’s working capital management. We have done financial
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