ABFA3134 Financial Accounting Framework 2 DAC - 2013/2014 My Name: Soo Kee Heng Room: R105 Consultation Hours: TBC Structure of the course: 3 Hours Lecturer per week 2 Hours Tutorial per week Coursework 40% [Week 6 & 9] Examination 60% Contents: 7. Framework Property‚ Plant & Equipment Impairment of Assets Intangible Assets Inventories Financial Statements Events after the reporting period 8. Provisions‚ contingent liabilities & contingent assets 1. 2.
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issued‚ securities are traded. Secondary Market – Financial market where previously issued securities (such bonds‚ notes‚ shares) and financial instruments (such as bills of exchange and certificates of deposit) are bought and sold. All commodity and stock exchanges‚ and over-the-counter markets‚ serve as secondary markets which (by providing an avenue for resale) help in reducing the risk of investment and in maintaining liquidity in the financial system. Risk – Probability that an actual return
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Collapse of Barings Bank Barings was the oldest investment bank in Britain‚ listing among its clients the Queen herself. Indeed‚ the bank’s pedigree was so distinguished that it did not have a logo‚ it had a crest. The firm traces its origins to John Baring of Bremen‚ who settled at Exeter in 1717 and set up in business as a merchant and manufacturer. He became one of the leading businessmen in the West Country. In 1762‚ his three sons established the London merchant house of John & Francis
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Costs – expenses that vary proportionately with changes in output. Sunk Costs – expenses already incurred that have no salvage value Opportunity Costs – profits lost when one alternative is chosen over another that would have provided greater financial benefits. Avoidable Costs – expenses resulting from poor productivity incurred if an investment is not made. Out-of-Pocket Costs – actual cash flow associated with a particular alternative. Cost of Capital – usually expressed as percentage rate
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If you buy a share of stock‚ what will you expect to receive‚ when will you expect to receive it‚ and will you be certain that your expectations will be met? When you purchase a stock‚ you expect to receive dividends plus capital gains. Not all stocks pay dividends immediately‚ but these corporations that do‚ typically pay dividends quarterly. Capital gains(losses) are received when the stock is sold. Stocks are risky‚ so you would not be certain that your expectations would be met - as you would
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07 Polarity Management Dr. Polarity Management Polarity Management is by definition a "problem" or an issue that requires a solution. The goal of a problem is to find a fix to the current situation and move forward to a new reality without being required to ever look back. However‚ a "polarity" is an issue that needs to be addressed‚ but the "solution" is not one that can survive independently and will actually still require support from the original issue. Polarity Management can be a very
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A proposal to extend the ABC Gas Company Ltd’s gas distribution network to the NOIDA industrial cluster‚ about 40 km east of Delhi‚ at distance of about 20 kms from the ABC’s existing transmission line‚ is under the consideration of its CEO‚ Prerna Goyal. The NOIDA industrial cluster is dominated by the textiles industry including texturising‚ weaving‚ spinning and yarn units with over 2‚500 small and medium size units. The potential of gas consumption in these industries is mainly on account of
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2ACCT 455 CHAPTER 2 Solutions 2. Suppose that P.V. Ltd. paid a dividend of $10 at the end of year 1 (any portion of year 1 net income would do). Then‚ its year 2 opening net assets are $276.36‚ and net income would be: P.V. Ltd. Income Statement For Year 2 Accretion of discount (10% × 276.36) P.V.’s balance sheet at time 2 would be: P.V. Ltd. Balance Sheet As at Time 2 $27.64 Financial Asset Cash: (140 + 14 + 150) $304.00 Shareholders’ Equity Opening Balance: 276.36 (286.36 - 10.00 dividend)
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References: Basic Financial Calculator; Available http://www.dinkytown.net/java/FinCalc2.htmlCompound Interests‚ Future Value; Available; http://www.moneychimp.com/articles/finworks/fmfutval.htmFuture Value of an Ordinary Annuity Available; http://www.getobjects.com/Components/Finance/TVM/fva.htmlThe free dictionary; Definition of Present value; Available http://financial-dictionary.thefreedictionary.com/Present%20value
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more equipment. All these facts prove the need for an automated yard management system wherein most processes which are now done manually are automated. The hardware infrastructure requirements of such a system can be satisfied by a good RTLS. The efficiency of the yard management solution lies in the YMS used for the purpose. This report gives a snapshot of the best technologies that can be used to aid in yard management. The market prospects of YMS are promising as presented in the later part
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