Public Sector Objective The objective of this Standard is to establish principles for reporting financial information by segments. The disclosure of this information will: (a) help users of the financial statements to better understand the entity’s past performance and to identify the resources allocated to support the major activities of the entity; and (b) enhance the transparency of financial reporting and enable the entity to better discharge its accountability obligations. Definition
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Financial Reporting in an International Approach (1) Answer: Conceptual Framework: The Conceptual Framework is a report of generally recognized theoretical values which is very important form the period of reference for business reporting. Moreover‚ it is a coherent structure of related purposes and a major idea which is recommends the environment‚ purpose and boundaries of business accounting that is predictable to lead to reliable guidance. Also‚ it is planned to assist the community interest
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Valuation & Accounting Global November 2001 Valuation Multiples: A Primer Global Equity Research www.ubswarburg.com/researchweb In addition to the UBS Warburg web site our research products are available over third-party systems provided or serviced by: Bloomberg‚ First Call‚ I/B/E/S‚ IFIS‚ Multex‚ QUICK and Reuters UBS Warburg is a business group of UBS AG Valuation Primer Series Peter Suozzo +852-2971 6121 s peter.suozzo@ubsw.com Stephen Cooper +44-20-7568
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ACCOUNTING AND FINACIAL REPORTING Group Project FINANCIAL STATEMENT ANALYSIS Due January 30‚ 2013 1. Focused on parts: 2 Balance Sheet and 3 Income Statement 2. Focused on parts: 1 General Information 3. Focused on parts: 4 Evaluation of the Corporation’s Disclosures 4. Focused on parts: ……………… (Although each member may focus on some specific parts for report preparation
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ASSIGNMENT SUBMISSION SHEET Course Title: BSC (Hons) in Accounting and Finance Module Title: CORPORATE REPORTING Team Members: 1. LEE KEE TAR‚ UB: 11034518 2. JULIANA BTE ABDUL RAHMAN‚ UB: 11034517 3. VITHIA SUBRAMANIAM‚ UB: 11034521 4. ANG MING LIANG‚ UB: 12038344 Title: SEGMENT DISCLOSURE ARE WIDELY REGARDED AS SOME OF THE MOST USEFUL DISCLOSURE IN FINANCIAL REPORTS BECAUSE OF THE EXTENT TO WHICH THEY DISAGGREGATE FINANCIAL IMFORMATION
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What is financial reporting? The traditional function of financial reporting was to provide business owners with information about the companies that they owned and operated. Once the delegation of managerial responsibilities to hired personnel became a common practice‚ financial reporting began to focus on stewardship—that is‚ on the managers’ accountability to the owners. Its purpose then was to document how effectively the owners’ assets were managed‚ in terms of both capital preservation and
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for Mobile Studies Carolyn Y. Wei Google weicar@google.com Abstract The small form factor and constant presence of mobile phones create unique challenges to the study of their use. Mobile phone use can be difficult for outsiders to observe because of the intimate nature of the devices. Mobile use can also be multimodal (voice and text)‚ further complicating data collection. The mobility and multitasking that are facilitated with the device pose logistical challenges for data capture as well. This
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less money than it spent is not sufficient to evaluate its "success." Understanding how well a government performed requires information about what the government did with the resources it raised. How much service did it provide? Were the services provided efficiently and effectively? What did the government accomplish?” (Mead‚ 2008) This is where SEA reporting plays a role in governmental accounting. The SEA report is an external report aside from the annual comprehensive financial report which ensures
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A global phenomenon‚ human trafficking is the third largest crime enterprise‚ after the drug trade and arms dealing. However‚ it is the most vile transnational crime‚ as it exploits and subjects men‚ women and children to cruel‚ inhumane treatment. Victims are sold into three markets: sex trafficking‚ bonded labor‚ and organ trafficking‚ all done with the use of deception or force (Brewer‚ 2009). Human trafficking displays the inequality between equals in the sense that a person sees themselves fit
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Just imagine what would happen if all eight of were to feel sorry for ourselves or walk around with the discontent clearly visible on our faces‚ where would that get us?” Life is too short and oftentimes‚ like the Franks‚ we may want to help others; however‚ in the end‚ helping others may not help us. The Franks were dutiful in helping the Van Daans and Dussel. However‚ their help did not come without a price. Helping the Van Daans and Dussel cost the Franks much frustration‚ complications‚ and added
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