2010 B6013 - Financial Accounting Financial Assets and Liabilities Shareholder’s Equity Professor Urooj Khan o esso U ooj a Outline – Session 19 1. Financial Assets and Liabilities – Accounting for Financial Assets 2. Shareholder’s Equity – – – – Capital Stock Cisco Case Dividends and Share Repurchases Comprehensive I C h i Income B6013 Spring 2010 © Columbia Business School 2 Prof. Urooj Khan 1 B6013 Spring 2010 Background Readings and Practice Problems •Shareholder’s
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3 In your opinion are accounting standards necessary and to what extent? Do you agree with the view that mandatory regulations stifle innovation ? why? Give reasons? * Accounting standards are necessary to promote high quality financial reporting. The fundamental role of accounting is to communicate economic information about businesses and other organization to various stakeholders (government‚ investors‚ shareholders‚ suppliers‚ lenders‚ customers and the general public). * These stakeholders
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In order to be a licensed APA clinical psychologist a person must know the APA ethical standards and incorporate them into their practice. Even if the person is just a student. There are a total of ten APA ethical standards and they are set in place to protect the client and the psychologist. Resolving ethical issues is an important standard for a psychologist to master. In the human services field‚ ethical issues are bound to happen. In fact‚ they might even occur on daily bases depending on the
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AASB Standard AASB 101 Presentation of Financial Statements FOR NOT-FOR-PROFIT (NFP) ENTITIES ONLY This compiled Standard applies to annual reporting periods beginning on or after 1 January 2013 but before 1 July 2013. Early application is permitted. It incorporates relevant amendments made up to and including 18 December 2012. Prepared on 10 May 2013 by the staff of the Australian Accounting Standards Board. Obtaining Copies of Accounting Standards Compiled versions of Standards‚ original
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State of Ethics and Ethical Practices in Standard Chartered Bank [pic] | | |State of Ethics and Ethical Practices | |in
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external users 4. FASB – responsible for GAAP (accounting principles) 5. Accounting Equation 6. Know the 3 activities that business engage in and give examples of each activity. (These 4 questions also relate to Chapter 12‚ The Statement of Cash Flows) 7. The International Accounting Standards Board is responsible for developing a single set of worldwide accountings standards (IFRS). 8. These standards will help companies to reduce accounting costs‚ make it easier to acquire foreign companies
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Chapter 1: Overview—The Financial Statements Chapter 1 introduces the four financial statements--Income Statement‚ Statement of Retained Earnings‚ Balance Sheet‚ and Statement of Cash Flows. Accounting as the language of business is discussed along with an introduction of the various users of accounting information. Financial and Managerial accounting are compared. The four ways to organize a business – proprietorship‚ partnership‚ limited – liability company‚ and corporation‚ are discussed
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entity‚ it is required to release financial reports that comply with the Australian Accounting Standards Board (AASB) (Deegan 2008:83). Two companies have been chosen to analyse their reports‚ in particular the disclosures made in their respective reports. The two companies chosen to analyse are Commonwealth Bank of Australia (CBA) and Macquarie Bank Limited (MBL). CBA The Commonwealth Bank is one of Australia’s leading providers of integrated financial services including retail‚ business
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Ethical Implications of Administrative and Organizational Decisions American Public University Johnathon Gilbert 20 May 2018 Ethical Implications of Administrative and Organizational Decisions Managed Care Organization or MCO is a health services provider or organization of therapeutic specialist whose primary objective it is to provide adequate‚ cost saving medical treatment. Managed Care Organization is a health insurance conveyance system comprising of partnered or owned medical facilities‚ doctors
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her next of kin. Due to the severity of her wounds‚ the physician chose to begin medical procedures. 1. Define “standard of care.” How would appropriate “standard of care” be determined in this case? Standard of care is a diagnostic and treatment process that a clinician should follow for a certain type of patient‚ illness‚ or clinical circumstances. The appropriate standard of care to this patient would be to treat Sandra as in any other patient would be treated for a head injury. Medical staff
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