customer service aspect. Thus‚ creating a highly competitive cultural environment where good customer service skills and work ethics become questionable. Current Culture The OCI revealed that Competitive is the primary style‚ Perfectionistic is the secondary style and Approval is the weakest cultural styles of the unit. These results imply that the unit is continually in competition with each other or other offices of the same unit while striving to be perfect at achieving a sales goals and objectives
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- Initial recording and subsequent reporting similar to FVTPL! - Gains and losses (realized and unrealized) are through OCI (never P&L) while dividends are recorded as income! - Transaction costs added to the cost of the asset (impairment losses inherent)! - Similar to available-for-sale classification under IAS 39 except with AFS all gains or losses accumulated in OCI are transferred to net income upon sale! - Strategic investments are part of operating strategy and are of a long-term nature
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Chapter 2 Investments in Equity Securities DESCRIPTION OF CASES AND PROBLEMS CASES Case 1 A company increases its equity investment from 10% to 25%. Management wants to compare the equity method and fair-value method in order to understand the affect on the accounting and wants to know which method better reflects management’s performance. Case 2 A company has acquired an investment in shares of another company and members of its accounting department have differing
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code data could be read properly. In this work‚ image quality is improved with methods of B-Spline Smoothing and super-resolution techniques. Later‚ barcode data is deciphered via match filtering. The proposed barcode reading system is tested and results are discussed. INTRODUCTION: BARCODE is a method of automatic identification & data collection‚ also known as the “Universal Product Code” (UPC). BARCODE is use the Binary System for coding & decoding. It
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Accounting for Derivatives FAS 133 (Financial Accounting Standards Board Statement No. 133‚ Accounting for Derivative Instruments and Hedging Activities) -------------------------------------------------------------------------------- Summary This Statement establishes accounting and reporting standards for derivative instruments‚ including certain derivative instruments embedded in other contracts‚ (collectively referred to as derivatives) and for hedging activities. It requires
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YTM ( EMBED Equation.3 . EMBED Equation.3 Long questions Please show all steps for full credits. 1. HKBU Investment just hires Peter in its IPO division. Peter is asked to calculate the fair value of the stock of Orange Computer Inc. (OCI). OCI specializes in providing stylist digital communication product globally and is experiencing a period of rapid growth. However‚ other firms are expected to imitate its products in the future. The after-tax free cash flow (but before interest incomes
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Topic 1 Examples document Draft Statement of Comprehensive Income for the year ended Profit or loss OCI Total Comprehensive Income $ Draft Statement of Changes in Equity for the year ended Opening equity i.e. from slide 46 = equity1 Closing equity i.e. from slide 46 = equity2 $ Example 2: A new accounting policy involving retrospective application Information:
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HW 10% MT 45% Final 45% HW is submitted electronically on the following Tuesday Financial accounting: (1) Investor—outside the company (2) Creditor—outside the company (3) Management—inside the company Different points of view (1)-–whether the investment is worthwhile (2)—whether they can get the money back (3)—prepare the financial statement and would not want to share every information with investors/creditors; but investors and creditors want to know the truth—accurate financial data
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Does AT&T Inc. Culture Need Improvement? AT&T is one of America’s largest employers and the largest private-sector employer of full-time union labor. The company is the top U.S. provider of next-generation TV services‚ wireless‚ high speed Internet access‚ Wi-Fi‚ local and long distance voice‚ and directory publishing and advertising services. AT&T is also recognized as the leading worldwide provider of IP-based communication services
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Juanita Ossa Dr. Smith Intermediate 3 Accounting for Pension Expense and Postretirement Plans I was Searching for the accounting practices and regulation about pensions and post retirement and I began with revising the SFAS 87‚ Employers’ Accounting for Pensions‚ and the SFAS 106‚ Employers’ Accounting for Postretirement Benefits Other Than Pensions. I also came across of couple of amendments of SFASs 87‚ SFASs 88‚ SFASs106‚ SFASs132(R). This last statement requires employers to recognize the overfunded
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