(AS) 17 Segment Reporting Contents OBJECTIVE SCOPE DEFINITIONS IDENTIFYING REPORTABLE SEGMENTS Primary and Secondary Segment Reporting Formats Business and Geographical Segments Reportable Segments SEGMENT ACCOUNTING POLICIES DISCLOSURE Primary Reporting Format Secondary Segment Information Illustrative Segment Disclosures Other Disclosures ILLUSTRATIONS Paragraphs 1-4 5-18 19-32 19-23 24-26 27-32 33-37 38-59 39-46 47-51 52 53-59 214 AS 17 (issued 2000) Accounting Standard (AS) 17 Segment Reporting
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CONTRIBUTE TO SEGMENT REPORTING TRANSPARENCY? Advanced Accounting ACC 610 January 4TH‚ 2010 1. INTRODUCTION: An operating Segment is a component of an entity that may earn revenues or incur expenses‚ whose operating results are regularly reviewed by the chief operating decision maker (COMD) and for which discrete financial information is available. Generally‚ financial information is required to be reported on the basis that it is used internally for evaluating segment performance and
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Brand Management across geographic boundaries and market segments The "Apple Halo" Apple’s encouragement of differentiation between product designs and its promotion of secrecy around new product launches heightens the Apple mystique. These create the Apple "halo effect‚" where a buyer of one Apple product has a high probability of returning to Apple for other products as well. Apple’s has emphasized its unique retail stores through design for several of its flagship locations as well as tailoring
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service to customers who wish to return their purchases within 30 days of purchase and willing to refund customers balance as store credit without any penalty charged. c) Product is Uniquely Better Zalora.com.my conducts various interviews and market research on potential brands that will attract and sell successfully to customers because Zalora wants customers to consider these potential brands superior and unique to the competition on the Internet. For instance‚ Zalora.com.my is willing to take
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Paper BASIC PATH CONSIDERATIONS FOR A MICROWAVE LINK Date: May 2010 223171 1 BASIC PATH CONSIDERATIONS FOR A MICROWAVE LINK Date: May 2010 Revised: 1.0 Summary There are a number of factors to be checked when considering a possible path for a microwave link. Ideally‚ a microwave link would operate between
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NBPF: Value Extraction from Different Market Segments Tamiko Okada entered the back office of Nippon Batting Practice Facility (NBPF) in the Northern district of Tokyo‚ to contemplate her fledgling company’s marketing strategy. A decorated former collegiate softball player with a graduate degree from an American university‚ Tamiko had a deep knowledge of the game and of her customers. She lacked a marketing background‚ however‚ so she had recently signed up for a hosted CRM service that would allow
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to decide whether or not to adopt the disposable fixation device. This question has come about due to their market share erosion‚ as the company currently does not offer a resorbable product line. Innostat offers a resorbable product (albeit‚ in the early stages of development) and gaining market share in both product lines. The decision of whether or not to enter the resorbables market now is a crucial question we should address. This decision will not only impact the current line of business
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Breakdown of the asset. While gas ovens can differ from model to model‚ they operate on similar principles. First lets explain how a typical gas oven operates and which problems may occur. A gas oven ignition system consists of three basic components; the oven controls‚ the igniter and the oven safety valve. In newer models the igniter will be a glow igniter‚ or in ovens that are a few years old‚ an electrical igniter. Old ovens may work with a pilot light igniter. In this breakdown we will
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multi--‐dimensional framework of organizational innovation‚ Journal of Management Studies‚ 47‚ p. 1154--‐1191. o Birkinshaw‚ J.‚ Bouquet‚ C. and Barsoux‚ J.L. (2011). The 5 myths of innovation‚ in: MIT Sloan Management - Top 10 Lessons on the new business of innovation‚ p.1--‐8. WEEK 37 10 Sept Entrepreneurial strategies (practicing the theory) o Drucker‚ P. (1985). Entrepreneurial Strategies‚ California Management Review‚ 2. o Bhide A. (1994). How Entrepreneurs Craft Strategies that
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Microwave Synthesis of 5‚10‚15‚20- Tetraphenylporphyrin Abstract: In this green chemistry experiment of 5‚10‚15‚20-tetraphenylporphyrin was synthesized from benzaldehyde and pyrrole. using microwave irradiation to heat the reactants.‚ The liquid reactants are absorbed on a solid support‚ silica gel‚ which acts as a Lewis acid catalyst to facilitate the reaction. The reaction forms a porphyrinogen‚ which is then oxidized to the porphyrin product by atmospheric oxygen. Column chromatography is performed
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