Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
Premium International Financial Reporting Standards Financial statements
of her mother’s occupation and found a deeper meaning for the hard work her mother put into her life. This showed me that it doesn’t matter what gender you are‚ you can do any job you want if you put your mind to it‚ work hard‚ and never give up. 2) Dot the Welder This story was very inspiring me because the mother was doing anything and everything she could to help her children. A divorce is tragic for both the parents and children‚ and thankfully it is something I’ve never had to go through with
Premium Family Mother Father
In the case of WorldCom‚ a national company that began in 1983 and would provide long-distance telephone services‚ it is hard to determine where the problem begins. The case‚ as explained in the book‚ has never really found the core of the problem. We are told that financial reports were falsely created and improper accounting practices were found‚ but who is to blame? The textbook tells us that several of the former top financial executives pleaded guilty to securities fraud‚ however they defended
Premium Fraud Bond Accounting scandals
Financial Reporting in an International Approach (1) Answer: Conceptual Framework: The Conceptual Framework is a report of generally recognized theoretical values which is very important form the period of reference for business reporting. Moreover‚ it is a coherent structure of related purposes and a major idea which is recommends the environment‚ purpose and boundaries of business accounting that is predictable to lead to reliable guidance. Also‚ it is planned to assist the community interest
Premium Generally Accepted Accounting Principles Balance sheet
Villanova School of Business VSB 1002- Business Dynamics II Pharmacy Service Improvement at CVS (A) Harvard Business School Case 9-605-015 (Rev. October 20‚ 2006) Case Study Assignment Problems arose in almost every part of the fulfillment process‚ as explained below: Drop Off Staff asked for name‚ address‚ birth date‚ time of pick-up; then put script in slotted box (sectioned by hours of the day) in slot for one hour earlier than pick-up time Potential Drop Off Problem: No
Premium Pharmacy Pharmacist Medical prescription
[pic] LEADERSHIP AT AIG: DOES STYLE MATTER? Case Overview This case deals with executive leadership styles. In particular‚ this case deals with American International Group‚ the world’s insurance company‚ and its CEO Maurice “Hank” Greenberg. Greenberg‚ an autocratic leader‚ was recently deposed by his board of directors after problems emerged regarding possible earning manipulation. It describes his leadership style‚ reasons his two sons (former employees) left the company‚ and Martin
Premium
To bridge the perceived information gap‚ and to satisfy the information requirements of the standard setters‚ narrative reporting has come to the fore. In its various guises – Business Review‚ Management Commentary‚ Management Discussion and Analysis‚ Chairman’s Statement‚ Corporate Governance Statement‚ Environmental Statement‚ Remuneration Statement‚ and Health and Safety Statement – narrative reporting is now a significant segment of the annual report in many parts of the world. It has supplemented an
Premium Annual report Financial statements Balance sheet
What is financial reporting? The traditional function of financial reporting was to provide business owners with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice‚ financial reporting began to focus on stewardship—that is‚ on the managers’ accountability to the owners. Its purpose then was to document how effectively the owners’ assets were managed‚ in terms of both capital preservation and
Premium Financial statements Annual report International Financial Reporting Standards
Sustainability Reporting / GRI Elaboration within the seminar “International Sustainability Management” Faculty II - Informatics‚ Economic and Legal Sciences Department of Business Administration and Education Ecological Economics Lecturers: Prof. Dr. Bernd Siebenhüner Meike Bukowski‚ M.A. Dipl.-Soz.Wiss. David Sichert Written by: Submission date: 30th March 2012 Contents Contents List of Figures II List of Abbreviations II 1 Introduction 1 2 Sustainability
Premium Sustainability
The War on Drugs Megen Smith COM/172 March 12‚ 2012 Angela Gist University of Phoenix Despite large amounts of government funding and agencies working together the war on drugs is the most counterproductive measure the United States has launched because its main focus was to stop drug trafficking and criminal activity‚ but it has done nothing but increase incarceration and large amounts of spending by the U.S. One of the first bills introduced to the United States was the National Prohibition
Premium Ronald Reagan Drug addiction Drug