Problems Q.1 Consider a five-year coupon bond with a face value of $1000 paying an annual coupon of 15%. (i) If the current market yield is 8%‚ what is the bond’s price? (ii) If the current market yield increases by 1% what is the bond’s new price? (iii) Using your answers to part (i) and (ii) ‚ what is percentage change in the bond’s price as a result of 1% increase in interest rates. Q.2 Consider the following FI balance sheet: M. Match Ltd Assets | Liabilities | 2 –year Treasury bond
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Feb 2013. A Case Study of Yammer at Deloitte Social media technologies are making fast inroads into organisations. In the context of knowledge intensive work the propositions of improving communication‚ information sharing and user involvement seem particularly promising. However‚ the role and impact of social technologies in enterprises in general‚ and knowledge work in particular‚ are still not well understood‚ despite emerging scholarly works in this field. Our case investigates emerging
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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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Intangibles and Impairment of Assets Learn | Consult | Research Intangibles • Identifiable non-monetary asset without physical substance • IAS 38 prescribes special criteria for an asset to be recognized as intangible asset • Tangible or intangible must meet the criteria of asset to be recognized – Controlled by entity as a result of past event – Probable future economic inflow (revenue or cost saving) Recognition • Must meet the definition of asset • Must meet criteria set by IAS
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In Deloitte & Touche‚ women had accounted for almost half of all new hires throughout the 1980s‚ yet by 1991‚ of the 50 candidates being nominated for partnership on that year‚ only four were women. There was serious imbalance of male and female gender in the workforce despite steps to ensure that the firm would be hiring women during the 1980s. Moreover‚ the high turnover of women leaving was accruing huge expenses for the firm . In this paper‚ I will first discuss the challenges faced in the organization
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reason for impairment‚ when you are in an accident in Atlanta‚ Georgia‚ caused by an impaired driver‚ you need to do to make sure you do a few specific things right after the accident. By completing these tasks‚ you will increase your chances of getting the compensation you deserve: Call The Cops: Before you do anything else--- other than get yourself out of your car if you are in danger--- call the cops. You will need an accident report if you end up going to court. This will show the impairment of the
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Case 10-2 Eagle Impairment Case Question #1 Under IFRS’ International Account Standard No.36^15 an asset must be assessed for indicators of impairment at the end of each reporting period. The information provided for the commercial building in Italy does not say whether there are is an event or change in circumstances that indicate that book value of the asset may not be recoverable. Since there is no indicator mentioned‚ one possibility would be that no investigation of impairment take place and
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The IDEA definition for Orthopedic Impairment: “Orthopedic impairment means a severe orthopedic impairment that adversely affects a child’s educational performance. The term includes impairments caused by a congenital anomaly‚ impairments caused by disease (e.g.‚ poliomyelitis‚ bone tuberculosis)‚ and impairments from other causes (e.g.‚ cerebral palsy‚ amputations‚ and fractures or burns that cause contractures)”. “The IDEA category of orthopedic impairments contains a wide variety of disorders
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Counselor Wellness and Impairment Christopher Backer Liberty University COUN 500-D04 Abstract A integrated discussion of the counselors wellness and impairment. The areas of wellness and impairment are investigated‚ describing wellness as a formation of optimum well-being. A practitioner’s ability to be aware of their requirements as an individual and the development of healthy boundaries helps in facilitating a consistent movement into wellness. Counselor Wellness and Impairment The helping professional
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Aunt Ida Pieces a Quilt by Melvin Dixon They brought me some of his clothes. The hospital gown. Those too-tight dungarees‚ his blue choir robe with the gold sash. How that boy could sing! His favorite color in a necktie. A Sunday shirt. What I’m gonna do with all this stuff? I can remember Junie without this business. My niece Francine say they quilting all over the country. So many good boys like her boy‚ gone. At my age I ain’t studying no needle and thread. My eyes ain’t so good now
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