Costs of policies and policy action. Risk-averseness (50% issue - why not more or less) Compare against Big 4 as to what other policies/methodology they use It’s good for sure but how can they improve on it? 4. If GM does deviate from its formal policy for its CAD exposure‚ then how should GM think about whether to use forwards or options for the deviation from the policy? [2 pages] [deviation: it’s the 50-75% change in hedge ratio] {Ryan} {Jason} In order to determine
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Comments on Trend Analysis As indicated earlier‚ the full year audited results for the period ended 31st March‚ 2009 were for a 15 months period. Hence‚ these are not comparable with the full year audited results for the year ended 31st March‚ 2010. However‚ on a memorandum basis‚ for comparative purposes‚ the audited results for year ended 31st March‚ 2010 along with the un-audited results for the 12 months period ended 31st March‚ 2009 are given below: * Net Sales for
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Meghna Oil Limited MJL Bangladesh Limited Items 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Items 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 Lequidity Rarios Lequidity Rarios (1) Current Ratio 1.05 1.08 1.09 1.07 1.1 (1) Current Ratio 1.36 1.45 1.68 2.41 1.48 (2) Quick Ratio 0.54 0.75 0.58 0.77 0.86 (2) Quick Ratio 0.87 0.78 0.89 1.81 1.04 Operating Ratios Operating Ratios (3) Accounts Receivable Turnover Ratio 10.6 7.87 11.58 6.59 9.21 (3)
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Executive Summary GAAP‚ generally accepted accounting principles‚ are the rules for preparing the financial statements. There are specialized professionals FASB‚ SEC‚ AAA‚ FEI‚ IMA‚ AIMR and others for developing GAAP. There are 13 principles for preparing Financial Statement. Business Entity Principle requires business to be separated from owner of the business. Going Concern principles requires the business to assume that the business will for long time. Revenue Recognition Principle considers
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Impairment of goodwill and CGUs By Graham Holt Studying this technical article and answering the related questions can count towards your verifiable CPD if you are following the unit route to CPD and the content is relevant to your learning and development needs. One hour of learning equates to one unit of CPD. We’d suggest that you use this as a guide when allocating yourself CPD units. The basic principle of impairment is that an asset may not be carried on the statement of financial position
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Financial Statement Analysis for Investors Michael Price MBA640: Accounting for Decision Making Dr. Ulinski December 11‚ 2012 Table of Contents: Section I: Introduction (Page 3) Section II: Literature Review (Page 4) Section III: Methodology and Data Collection (Page 5) Section IV: Results (Page 6) a. Income Statement Analysis (Page 7) b. Balance Sheet Analysis (Page 11) c. Statement of Cash flow Analysis (Page 14) Section V: Conclusion (Page 16) a. Recommendation
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HEARING IMPAIRMENT Prepared by: Heralyn Tabada Alberca BEED II-3 HEARING IMPAIRMENT Hearing Impairment -the hearing loss that adversely affects educational performance and thereby makes the child eligible for Special Education. (IDEA) Hearing Loss -a degree of hearing loss on a continuum for mild to profound. Hard of Hearing -is a her\aring loss that makes it difficult but not impossible to understand speech through the ear alone‚ with or without hearing aid. Deaf
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peace is complete inner peace with oneself‚ this is reflected in how he refuses to respond to the person that was attacking him‚ “’. . . you have railed at me‚ but I decline to accept your abuse‚ and request you to keep it yourself. Will it not be a source of misery to you?” (Buddha 4). Through refusing the advances of the man‚ Buddha practices an example of pacifism in his actions. Throughout the essay Buddha draws on the idea that peace is reflected in total pacifism. Although ideals similar to pacifism
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preparing common-size statements‚ items on the Balance Sheet are generally stated as a percentage of __________ and items on the Income Statement are generally stated as a percentage of __________. total assets; net income. total shareholders’ equity; net income. total shareholders’ equity; net sales. total assets; net sales. Common-size balance sheets express all assets‚ liabilities‚ and equities as a percent of the balance sheet footing (total assets). Common-size income statements express all sales
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involves an inventive step and is industrially applicable shall be Patentable. It may be‚ or may relate to‚ a product‚ or process‚ or an improvement of any of the foregoing. (Section 21) Non-Patentable Inventions. — The following shall be excluded from patent protection: 22.1. Discoveries‚ scientific theories and mathematical methods; 22.2. Schemes‚ rules and methods of performing mental acts‚ playing games or doing business‚ and programs for computers; 22.3. Methods for treatment of the human or animal
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