Chapter 8 Segment and Interim Reporting Chapter Outline I. FASB Accounting Standards Codification Topic 280‚ Segment Reporting (FASB ASC 280)‚ provides current guidance on segment reporting. A. ASC 280 follows a management approach in which segments are based on the way that management disaggregates the enterprise for making operating decisions; these are referred to as operating segments. B. Operating segments are components of an enterprise which meet three criteria. 1. Engage in business
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Chapter 8 Questions 1. Using your adopted business or current place of employment as your primary example‚ please answer the following question. Do you think that most people are satisfied or dissatisfied with their work? What factors primarily contribute to their satisfaction or dissatisfaction? Using my current place of employment‚ I am going to say that I think most people are satisfied with their work. The factors that seem most important are that they enjoy the kind of work they’re doing
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Excel Chapter 8 Test 1) Match each term with the correct definition (15 points) A sequence of averages computed from parts of a data series that smoothes fluctuations in data to show a trend more clearly. Moving average In a moving average‚ the number of cells to include in the average. Interval Expenses that remain the same each month. Fixed expenses A point at which an entity covers its costs and starts to make a profit. Break-even A what-if
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Chapter 2 Textbook Solutions QUESTIONS 3. Why is EBIT an important line item in the income statement? What does EBIT show us? ANSWER Earnings before interest and taxes (EBIT) is the lowest line on the income statement that isn ’t affected by the firm ’s method of financing (the relative amounts of debt and equity used). It is important because it allows an evaluation of physical business operations separate from the influence of financing decisions. It is therefore often called operating income
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Chapter 8 Strategic Management ANNOTATED OUTLINE 1. INTRODUCTION Effective managers recognize the role that strategic management plays in their organization’s performance. Throughout this chapter‚ students discover that good strategies can lead to high organizational performance. 2. THE IMPORTANCE OF STRATEGIC MANAGEMENT Managers must carefully consider their organization’s internal and external environments as they develop strategic plans. They should have a systematic means of analyzing
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Chapter 8 Summary In Neil Postman’s book‚ Amusing Ourselves to Death‚ he attempts to persuade Americans that television is changing every aspect of our culture and world. In chapter 8‚ Shuffle Off to Bethlehem‚ Postman uses three arguing styles very well: ethos‚ pathos‚ and logos‚ which help him push the reader‚ specifically televised religion viewers and churchgoers‚ to believe that televised religion is not a replacement for religion. Throughout the chapter‚ Postman creates the feeling of guilt
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Chapter 9 Stock V l ti St k Valuation McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies‚ Inc. All rights reserved. Key Concepts and Skills Understand h stock prices depend on future U d d how k i d d f dividends and dividend growth B able to compute stock prices using the Be bl k i i h dividend growth model U d Understand h growth opportunities affect d how h ii ff stock values U d Understand valuation comparables d l i bl Understand how stock markets work 9-1
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Chapter 8 Valuing Bonds 8-1. A 30-year bond with a face value of $1000 has a coupon rate of 5.5%‚ with semiannual payments. a. What is the coupon payment for this bond? b. Draw the cash flows for the bond on a timeline. a. The coupon payment is: [pic] b. The timeline for the cash flows for this bond is (the unit of time on this timeline is six-month periods): [pic] 8-2. Assume that a bond will make payments every six months as
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Whirligig Chapter 8 Jenny feels helpless as someone that she loves and close to is dying her grandmother. When the old woman tells Jenny to give her a ride around town‚ Jenny decides to help her because her mom wasn’t there‚ and she somehow desperately needed to see this place. So Jenny and her grandmother get into the car‚ and drive around the town. Her grandmother tells her to go places that don’t even make any sense‚ like a birch tree‚ and an old run down house. This old house was
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Chapter 8: Everyday Memory and Memory Errors Autobiographical Memory: What Has Happened in my Life Autobiographical memory (AM): recollected events that belong to a person’s past Experiencing a memory by using mental time travel is episodic memory Can also contain semantic components Episodic memories can fade with time‚ leaving semantic memory AM = episodic memory for events in our lives plus personal semantic memories of facts about our lives The Multidimensional Nature of AM Multidimensional
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