The historical cost accounting is an accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. It is usually used in combination with other measurement bases. For example‚ inventories are usually carried at the lower of cost and net realizable value‚ on the other hand marketable securities are usually carried at market value‚ and entities prefer to carry pension liabilities at their present value. The main advantage of using
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Characteristics of Information Good information is that which is used and which creates value. Experience and research shows that good information has numerous qualities. Good information is relevant for its purpose‚ sufficiently accurate for its purpose‚ complete enough for the problem‚ reliable and targeted to the right person. It is also communicated in time for its purpose‚ contains the right level of detail and is communicated by an appropriate channel‚ i.e. one that is understandable to
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Agency Costs of Free Cash Flow‚ Corporate Finance‚ and Takeovers Michael C. Jensen Harvard Business School MJensen@hbs.edu Abstract The interests and incentives of managers and shareholders conflict over such issues as the optimal size of the firm and the payment of cash to shareholders. These conflicts are especially severe in firms with large free cash flows—more cash than profitable investment opportunities. The theory developed here explains 1) the benefits of debt in reducing agency
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My Characteristics Live has not been easy for me‚ but with my effort and dedication I been able to get the best of everything. I am a very confident person. The best way to gain self-confidence is to look deep inside of yourself and believe that you have the ability to overcome all obstacles and challenges that you are faced with‚ on a daily bases. I believe in my abilities and myself. I am at the point where I most first believe in myself before others will believe in me. Three of the most important
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quest for answers to the meaning of life is universal. It is not surprising then that the world’s major Religious Traditions share many characteristics. Using the characteristic headings from the Oxford Studies of Religion text book: - Name each of the characteristics of religion. - Write a comprehensive definition for each characteristic. For each characteristic‚ give TWO detailed examples from the Christian tradition‚ and ONE detailed example from another tradition. (1 ½ - 2 pages) Religion provides
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Completed January 2017 to illustrate understanding of the financial analysis required as part of the development process. Condo characteristics are a generalization based on information available in City of Toronto Reports‚ the development’s website‚ and Buzzbuzz.com Skills Exercised Financial Analysis - Designing and assessing cash-flow Planning Policy Analysis - Assessing development against planning policy requirements Research - Collecting the information to enter into pro-formas and to produce
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Characteristics of Myself Kerri Larson Organizational Behavior Southern Institute of Technology Personality can be defined by the characteristic patterns of thoughts‚ feelings and behaviors that “determine how an individual reacts to and interacts with others” (Nancy‚ Robbins‚ & Judge‚ 2014‚ p. 42). It is very important as it helps define what type of person you are. An individual’s characteristics play a large role when it comes to understanding one another. These patterns make every individual
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reform has intrigued social scientists for centuries. The emergence of capitalism and the industrial revolution has created a sociological dichotomy pitting workers against managers in a battle of fiscal self interest and human rights. The ancillary economic benefits of worker satisfaction and participation can be seen in Asian and European markets. Adoption and adaption of these foreign labour policies as well as new forms of management which utilize post-bureaucratic policies will achieve greater employee-employer
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Characteristics Paper Bonnie Garcia‚ University of Phoenix/PSYCH 535 October 25‚ 2010 Dr. Terry Scott Characteristics Paper Introduction The United States is a land with a diversified culture. The reason for this diversification of culture is the fact that the country alone is home for people of all cultures. Therefore‚ the United States is often referred to as the “Melting Pot”. Being the land of the free‚ America is one of those countries where people from different backgrounds are
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TRANSFER PRICING IN INDIA FOR DOMESTIC TRANSACTIONS Vishal Achanta‚ No.632 All references to the ‘statute’ must be construed to mean the Income Tax Act‚ 1961‚ as amended by the Finance Act‚ 2012. Transfer pricing is a relatively new concept in the Indian taxation regime‚ and transfer pricing with respect to domestic transactions is barely a year or two old. This article aims to explore the basics of transfer pricing and specified domestic transactions in India‚ and identify areas of improvement
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