level of the value chain is referred to as horizontal integration. This form of expansion contrasts with vertical integration by which the firm expands into upstream or downstream activities. Horizontal growth can be achieved by internal expansion or by external expansion through mergers and acquisitions of firms offering similar products and services. A firm may diversify by growing horizontally into unrelated businesses. Some examples of horizontal integration include: * The
Premium Strategic management Mergers and acquisitions Marketing
Balance Sheet Items presented on the face of the statement of financial position represents an entity’s assets‚ liabilities‚ and equity (net assets) at a given point in time‚ a specific date. These items should be sufficiently detailed to enable identification of material components under US GAAP. In contrast the Financial Instruments and Exchange Act requires Japanese GAAP to present items in a more detailed manner compared to IFRS and US GAAP. Thus Bridgestone‚ following JP GAAP have more accounts
Premium Generally Accepted Accounting Principles Balance sheet Accounts receivable
Management I (Semester 53) BFN1014 Financial Management I TUTORIAL 1 (Week 2): Tutorial Questions Chapter 1: The Role of Managerial Finance Review Questions 1-3 Which legal form of business organization is most common? Which form is dominant in terms of business revenues? What is the goal of a firm and‚ therefore‚ of all managers and employees? Discuss how one measures achievement of this goal. What are the major differences between accounting and finance with respect to emphasis on cash flows
Premium Balance sheet Generally Accepted Accounting Principles Accounts receivable
1、(1) What are the primary line items within Citigroup’s balance sheet and income statement? Balance Sheet Asset Cash and due from banks Deposits with banks Federal funds sold and securities borrowed or purchased under agreements to resell Trading account assets Investments Total loans‚ net Liability Total deposits Short-term borrowings Long-term debt Equity Common stock Additional paid-in capital Retained earnings Income Statement Income Total revenue Total provisions Total
Premium Balance sheet Debt Finance
The Trend analysis by definition is the trend between the different results on the financial statement of any given company to show the financial road map of which the entity moves. The analysis explains the amount and to what percentage does one specified area alters to another; more commonly quarterly or annually. In this trend analysis the trend will highlight a pattern of number and their annual alteration reflected on McDonald’s Corporation Balance sheet and Income Statement over the last four
Premium Generally Accepted Accounting Principles Balance sheet Asset
Coca Cola Company Balance sheet As at Dec 31‚ 2012 (millions) Assets Current Assets Cash 8‚442 Short-term Investments and Marketable Securities 8‚109 Inventories 3‚264 Prepaid Expenses 2‚781 Other Current Assets
Premium Balance sheet Generally Accepted Accounting Principles Liability
Question 20 marks Brushstroke Art Studio Company provides quality instruction to aspiring artists. The Business adjusts its accounts monthly‚ but performs closing entries annually on December 31. Given below is the studio’s unadjusted trial balance dated December 31‚ 2011. Brushstroke Art Studio Company | Unadjusted
Premium Balance sheet Depreciation Accounts receivable
prepared using the indirect method (the method used by most companies) the differences in a company’s balance sheet accounts will provide much of the needed information. For example‚ if the statement of cash flows is for the year 2012‚ the balance sheet accounts at December 31‚ 2012 will be compared to the balance sheet accounts at December 31‚ 2011. The changes—or differences—in these account balances will likely be entered in one of the sections of the statement of cash flows. Shown below is
Premium Generally Accepted Accounting Principles Balance sheet
Jeronimo Martins Group’s Consolidated Balance Sheet as of 31 December 2011 and 31 December 2010‚ has been analyzed respectively the correspondents values‚ structure and relevant changes for assets and Liabilities & Shareholder’s Equity with following conclusions: I. The main assets of Jeronimo Martins Group are noncurrent (about 75%) concentrated mostly in tangible assets (about 50%) followed for the intangible assets (about 18%); II. The current assets are mostly inventories and cash or cash equivalent;
Premium Balance sheet Asset
Mathematics Mock Examination Two MATHEMATICS 4038 2 hours Student No. Class Additional materials: Answer Paper List of Formulae READ THESE INSTRUCTIONS FIRST Write your Centre number‚ index number and name on all the work you hand in. Write in dark blue or black pen on both sides of the paper. You may use a soft pencil for any diagrams or graphs. Do not use staples‚ paper clips‚ highlighters‚ glue or correction fluid. Answer all the questions. Give non-exact numerical answers correct
Premium Analytic geometry Curve Decimal