How should a company account for the legal costs of formation? Should the accounting treatment be the same as that for underwritten and other share issue costs? Generally it is recorded as the asset but as it does not have any economic future benefits to the company and it occurs only once so it should be treated as intangible assets. Under paragraph 69 of AASB 138‚ intangible assets does not allow the initial cost to be treated as an asset which needs to be treated as an expense and should be
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al‚ 2009). However it is always being ignored by companies because it is related to short term period. The companies or managers should understand that items or transactions in short term period may give significant impact in future if the responsible managers does not concern about it. Thus‚ it is actually has the same essential with financing or investing activities in longer term period. Working capital measures how much in liquid assets a company has available to build its business. The number can
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registered sport shoes manufacturing company that will be located in Kuala Lumpur‚ Malaysia in an ideal location highly suitable for the kind of business we want to establish. We have been able to lease a facility that is big enough (a 20 thousand square foot facility) to fit into the design of the kind of standard sport shoes manufacturing company that we intend launching. Broga will manufacture a wide range of sport shoes for men‚ women and children. We will be involved in manufacturing sport shoes in
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NIGERIA INTRODUCTION Hello‚ my name is Mesoma Ejeh and I’ll be talking about Nigeria. Off all the feautures of Nigeria that acronym missed a very important one.It’s my home.Probably 98% of this class knows little to nothing about Nigeria so I will cover our foods and drinks‚our people and culture‚our fashion and its impact to the world and Nigeria’s location‚season‚weather and cilmate. For Starters Nigeria is in west Africa.North of Nigeria would be Niger‚ south‚ the Atlantic Ocean and the
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Journal of Emerging Trends in Economics and Management Sciences (JETEMS) 4(2):274-280 © Scholarlink Research Institute Journals‚ 2013 (ISSN: 2141-7024) jetems.scholarlinkresearch.org Economics and Management Sciences (JETEMS) 4(2):274-280 (ISSN: 2141-7016) Journal of Emerging Trends in Evaluation of Management Accounting Techniques as Tool for Planning and Control Decision-Making in Selected Manufacturing Companies in Ibadan‚ Nigeria 1 Onaolapo‚ Adekunle Abdulrahman and 2Oladejo‚ Kayode
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PROJECT PROPOSAL TOPIC: IMPACT OF TRAINING AND MANPOWER DEVELOPMENT IN A MANUFACTURING COMPANY (STUDY OF CADBURY NIGERIA PLC) 1 INTRODUCTION The management of organization in a globalised economy is posing a serious challenge to the leadership skills‚ capability and competency of managers at the top echelon of the firms. The manufacturing companies have a more complex task as the workforce is grouped into skilled and unskilled personnel who must be organized in sophisticated and integrated pattern
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OPERATIONS MANAGEMENT IN SERVICE AND MANUFACTURING ENVIRONMENTS In defining an organization we usually come across two major categories of organizations. First Manufacturing organization and the other Service organization. Both‚ above-mentioned organizations are completely different from one another and hence the role of operations management is different in both. Operations management is mainly concerned with making the proper use of available resources of the organization. Resources available
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on page 2 are :- 1) Apple shares receives a huge slump‚ Apple finally files for bankruptcy!!! 2) Twitter shuts down amidst concerns of hackers stealing tweets… 3) Microsoft and Apple ended their long standing rivalry and founded a new company in the Silicon Valley named Applesoft. Q2. Ans 2. The groups that would normally be involved when the system analysts acts as translators are the programmers and the managers. The systems analysts acts as translators by describing the business processes
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objective was to investigate the internal and external environments of the case company‚ find the factors affecting the company’s performance and competitiveness and to make strategic recommendations based on these findings‚ in order to improve the company’s competitiveness. This research is significant to the company‚ as research to this extent has not been conducted before. During the last two years the case company has been implementing a significant expansion strategy and‚ therefore‚ there have
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predicting the future needs for finance. Aside from the planning role of budgeting‚ numerous articles on management accounting constantly stress the multi-purpose role of budgeting in business organization. Budgeting is used for forecasting‚ planning‚ coordination‚ communication‚ control and motivation. In the past few decades‚ considerable attention has been paid in particular to the role of management control of budgeting (Otley & Pollanen‚ 2000). In order to reveal the nature of budgeting at business
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