CIA_C19.qxd 10/03/2008 19 CONTENTS OBJECTIVES 16:49 Page 427 Segment reporting Clare B. Roberts1 19.1 What is segment reporting? 19.2 The need for segment information 19.3 Disclosure regulations 19.3.1 Introduction 19.3.2 Requirements in the United States 19.3.3 IAS 14 19.3.4 IFRS 8 19.4 Evidence on the benefits of segment reporting 19.4.1 Introduction 19.4.2 Studies of user decision making 19.4.3 Studies using researchers’ forecasts 19.4.4 Stock market reactions to segment disclosures Summary
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make money selling items through internet auctions. Buying and selling things is not new. As a matter of fact‚ people have been buying and selling things in one form or another ever since time began. It is part of life. We all need or want things that we can not provide for ourselves‚ so we have to find someone who can supply us with the items‚ and we pay them to provide us with these items we need or want. Ebay is an online auction service that helps people sell their items to people across the
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REGULATIONS OF FINANCIAL REPORTING IN NIGERIA INTRODUCTION Regulation of accounting information is aimed at ensuring that users of financial statements receive a minimum amount of information that will enable them take meaningful decisions regarding their interest in a reporting entity. The bodies responsible for these regulations are often statutory agencies such as the Financial Reporting Council‚ Securities and Exchange Commission and the
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Maintaining Satisfaction Memo Tangye Obilade MGT/M562 March 11‚ 2013 John Zupan Maintaining Satisfaction Memo The Georgia’s Department of Motor Vehicles (DMV) received censure regarding tiresome duration when customers inquire services. The average delayed expectation time for each person is 45 to 60 minutes resulting in frequent discontent. As a result‚ suggestions referencing improvements to abbreviate duration of receiving services is need. The DMV offers a variety of
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Ratio Analysis Memo Memorandum TO: Chief Executive Officer FROM: Accounting Department DATE: July 23‚ 2015 RE: Financial Statement Analysis and Findings 2008 The following memo will explain the findings of the financial statement analysis for 2008 for Berry’s Bug Blasters as well as offer advice significant decreases in profits or increases in liabilities if they apply. Some quick facts: Liquidity is up for 2008 Current ratio shows we pay assets 5.99 times for every current liability‚ an increase
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Please feel free to contact our hotline with any further questions‚ 1-866-555-STBK. Danielle Realty CPA‚ Starbucks‚ Inc. MEMORANDUM TO: Management FROM: Danielle Realty CPA DATE: July 5‚ 2010 SUBJECT: PR Communication Memo This memo is sent out to concur with the recent press release that was sent out to our stockholders‚ creditors and suppliers with our company. The press release was to communicate to them that our company is still strong with the recent resignation of
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MEMO DATE: November 11‚ 2012 TO: Dr. Cheryl Powers‚ Instructor Business Communications‚ Minnesota School of Business FROM: Rhonda DeRosa Melissa Gelder Sherry Stevens Kayla Huberty Scott Miller Virtual Team‚ Business Communications SUBJECT: Unit 5 Assignment—Virtual Team Project Proposal Memo Our team met via conference call‚ this week‚ to discuss how we will successfully complete our project and resolve any conflicts that might arise. We also discussed which
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Team Leadership Memo As of recently the company has decided to add a department to help the company’s strategic plan to enter a particular market segment. My manager has informed me that I will be leading a team in the new department that has already been assembled consisting of (names). For our team to be successful‚ we have to accomplish efficiently the goals set by the company. I have developed a strategy on how to lead this team based on our diverse group of women. I believe with our different
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Tips for success with the active listening memo • Read the assigned reading from the course pack: “Active Listening” and employ the skills described in the article and discussed yesterday in class. • Take time to read the possible question prompts listed on the assignment sheet—things to be looking for/thinking about during your two-hour time frame. • Select a good setting where you will be with at least one or two individuals (not more than three) and where you can look at
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use body modification procedures to create themselves a unique persona‚ the man with two faces‚ Sam Alexander‚ was born an average man. His unique characteristics were the result of a personal disaster. Sam Alexander – An Ordinary Man Becomes‚ Extraordinary Alexander had aspirations of becoming an actor‚ so in his 20’s he began to pursue a career in show business. He was promoted to Chicago’s Shubert Theatre and his career path began to take shape. While the details are somewhat vague‚ Sam ultimately
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