96 Accounting Standard (AS) 10 Accounting for Fixed Assets Contents INTRODUCTION Definitions EXPLANATION Identification of Fixed Assets Components of Cost Self-constructed Fixed Assets Non-monetary Consideration Improvements and Repairs Amount Substituted for Historical Cost Retirements and Disposals Valuation of Fixed Assets in Special Cases Fixed Assets of Special Types Disclosure MAIN PRINCIPLES Disclosure Paragraphs 1-6 6 7-17 8 9 10 11 12 13 14 15 16 17 18-37 37 134 AS 10 (issued
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Journal of Accounting and Economics 31 (2001) 105–231 Capital markets research in accounting$ S.P. Kothari* Sloan School of Management‚ Massachusetts Institute of Technology‚ Cambridge‚ MA 02142‚ USA Received 22 November 1999; received in revised form 8 March 2001 Abstract I review empirical research on the relation between capital markets and financial statements. The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation‚ tests of market
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Lady Macbeth in William Shakespeare’s play ‘Macbeth’ is a character who suffers greatly in because of her human weakness‚ which is her vaulting ambition. This ambition is not for her‚ but for her husband. This woman‚ who seemed so in control at the beginning of the okay‚ only cared for her husband and his success‚ later becomes so consumed with guilt and remorse that it results in her tragic death. Through the discussion of characterisation and lkey scenes‚ I shall reveal that Lady Macbeth’s human
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Presentation Script for price What I would like tell you are some aspects of price before you are making a decision. Actually‚ the reason why we launch this clothing line is for students‚ lower-wage workers who do not have enough money to spend for cloth‚ but who also want to wear new brand shirts almost everyday. And they are our target in the markets now. But‚ of course‚ you can also purchase these clothes in aspects of intelligent purchasing. So in short‚ this new clothing line is for the
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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 38 – Cost of asset reliably
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This fixed asset will give insight for Longhaul Carriers‚ owned by Jimmy Mavela. Longhaul Carriers is a transport company that transport goods between Durban and Johannesburg. The company has three heavy-duty trucks and employs three drivers who either work day or night shifts. This report will cover fair remuneration for drivers‚ working hours‚ maximise earnings‚ profitability and effective control for the future of Longhaul Carriers. Fair remuneration for drivers Calculations:Drivers remuneration
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CHAPTER 11: THE COST OF CAPITAL LEARNING GOALS: 1. Understand the key assumptions‚ the basic concept and the specific sources of capital associated with the cost of capital. 2. Determine the cost of long-term debt and the cost of preferred stock. 3. Calculate the cost of common stock equity and convert it into the cost of retained earnings and the cost of new issues of common stock. 4. Calculate the weighted average cost of capital (WACC) and discuss alternative weighing schemes
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Price The initial price of the iPhone was set at: Price Model Price 4gb model $499 8gb model $599 Introduced in June 2007 at a top price of $599 in the United States‚ the iPhone was one of the most anticipated electronic devices of the decade. Despite its high price‚ consumers across the country stood in long lines to buy the iPhone on the first day of sales. Just two months later‚ Apple discontinued the less-expensive $499 model and cut the price of the premium version from $599 to $399
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Course Outline MBA 2011-13 Management of Pricing Elective Subject‚ Credit 2 20 Hours Course Coordinators: Ranajoy Bhattachrayya‚ Pinaki Dasgupta & Biswajit Nag (both for Delhi & Kolkata) (I) Objective The objective of this course is to bring both theoretical as well as actual practices in decision making process for pricing of goods or services. Pricing has moved up to the top priority in management decision making especially during the time of changing economic environment
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over the management of the farm on which they live. This simple animal fable contains many important insights about the predicaments of individuals in any given modern society. One of the themes central in the novel is the idea that weakness can be dominated by strength‚ fear‚ and trickery. Three of the episode from the story that is related to the theme is when Snowball got killed. When Snowball was blame for everything that happen and when Napoleon became friend with the humans‚ taking over Animal
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