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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Organizational Behaviour Case Study PART A BACKGROUND INFORMATION COMPANY STRUCTURE HISTORY The XYZ Company began its operations in 1988. Soon after its formation it entered the field of Information Technology and Telecommunications by developing and distributing IT and telecom equipments. It became the market leader in 2000 representing the most important companies in these sectors such as Microsoft‚ Hewlett Packard‚ Compaq‚ IBM‚ Lucent Technologies (AT&T)‚ Oracle‚ Wipro and Novell.
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Contents Case Writing 5 General 5 Role 5 Users/Objectives 5 Constraints 6 Issues / Alternatives / Recommendations 6 Conclusion 7 CHAPTER 1 –THE ACCOUNTING ENVIRONMENT 8 Introduction 8 Reasons for Accounting 8 The Accounting Environment 8 CHAPTER 2 – FINANCIAL STATEMENTS 9 Summary of Financial Statement Package 9 Balance Sheet 9 Income Statement 10 Statement of Comprehensive Income 11 Statement of Shareholders’ Equity / Retained Earnings 11 Statement of Cash Flows 11 Notes to the Financial Statements
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strategy implemented by its famed Skunk Works operation that handled top-secret classified projects. - See more at: http://businessthinker.com/lockheed-tri-star-redux-a-play-to-win-strategy-v2/#sthash.td10My9L.dpuf A synopsis of the facts of the case is as follows: The L1011 Tri-Star is a wide-body commercial aircraft with a capacity of up to 400 passengers. Lockheed was late to enter the market due to jet engine production delays by Rolls Royce (sole supplier for the Tri-Star). In the early 1970s
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Chief Complaint: 62-year-old man with esophageal bleeding History: Vincent Miller‚ a 62-year-old accountant‚ has had a "drinking problem" throughout most of his adult life. He drinks about a half-case of beer each day. He has lost several jobs over the years for drinking at the workplace or showing up for work drunk. He lost his driver’s license for drunk-driving‚ and his drinking has placed a considerable strain on his marriage. He has tried several self-help programs as well as Alcoholic’s Anonymous
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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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The story and its themes Deadly‚ Unna? is one year in the life of fourteen year-old Gary ‘Blacky’ Black. Like most boys his age‚ he plays football‚ worries about what to say to girls‚ shirks responsibility and has problems at home. However‚ through his brief friendship with Dumby Red‚ one of the local Aborigines‚ Blacky learns important lessons about human dignity‚ racism‚ justice‚ death‚ courage‚ family and friendship. As the novel opens‚ Blacky is worried about the imminent grand final and
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HS130 MIDTERM REVIEW UNITS 1-4 Chapter 11 Blood Chapter 12 The Circulatory System Chapter 12 The Lymphatic System and Immunity Chapter 14 The Respiratory System Daudi K. Langat‚ PhD January 2011 Chapter 11 Blood BLOOD COMPOSITION Blood plasma • Definition—blood minus its cells • Composition—water containing many dissolved substances (e.g.‚ foods‚ salts‚ and hormones) • Amount of blood—varies with size and sex; 4 to 6 L about average;
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Management Accounting Unit 12 Unit 12 Marginal Costing and Break – Even Analysis Structure: 12.1 Introduction Objectives 12.2 Marginal Costing 12.3 Assumptions of Marginal Costing 12.4 Differences Between Absorption Costing and Marginal Costing 12.5 Marginal Cost 12.6 Contribution 12.7 Cost Volume Profit (CVP) Analysis 12.8 Profit Volume Ratio (MCSR or C/S Ratio) 12.9 Break-Even Analysis 12.10 Break-Even Chart 12.11 Target Profit 12.12 Margin of Safety (MOS) 12.13 Applications of Marginal Costing 12
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of Financial Structure Why do Financial Institutions Exist? (Why is Indirect Finance so Important?) Chapter 8 Chapter Preview W e take a closer look at why financial institutions exist and how they promote economic efficiency. Topics include: • A Few Basic Facts About Financial Structure • Transaction Costs • Asymmetric Information: Adverse Selection and Moral Hazard Chapter Preview (cont.) • The Lemons Problem: How Adverse Selection Influences Financial Structure • How Moral
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