'Discontinued operations' diaporamas de présentation

Financial Accounting: Tools for Business Decision Making

Financial Accounting: Tools for Business Decision Making Kimmel, Weygandt, Kieso ELS Prepared by: Ellen L. Sweatt Georgia Perimeter College Chapter 14 ` Financial Analysis: The Big Picture Chapter 14 Financial Analysis: The Big Picture After studying Chapter 14, you should be able to:

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29 th July 2003

Cookson Interim Results 2003. 29 th July 2003. Bob Beeston Chairman. Interim Results 2003. Stephen Howard Group Chief Executive. Interim Results 2003. 2003 H1 - Overview. Year-on-year improvement in operating profit, reflecting impact of recent management actions

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Cash, Short-term Investments and Accounts Receivable

Cash, Short-term Investments and Accounts Receivable. Chapter 4. Chapter 9. The Corporate Income Statement and Financial Statement Analysis. Chapter 9 Learning Objectives. Account for investments in stocks and bonds. Identify the key elements of the corporate income statement.

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Financial Statement Analysis & Valuation Third Edition

Financial Statement Analysis & Valuation Third Edition. Peter D. Mary Lea Gregory A. Xiao-Jun Easton McAnally Sommers Zhang. Module 3: Profitability Analysis and Interpretation. Analysis Structure. Return on Equity. Return on equity (ROE) is computed as:. Operating Return (RNOA).

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Tangible and Intangible Assets

Tangible and Intangible Assets. Kamille Barroga Czarina Cabatay Danilo Galang Madonna Nilo Carmel Nucum. Investments in land, buildings (or part of a building), and some property interests of a lessee in finance leases held to earn rentals or for capital appreciation or both

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Profit and Changes in Retained Earnings

Profit and Changes in Retained Earnings. Chapter 12. Normal, recurring revenue and expense transactions. Unusual, nonrecurring events that affect profit. 1. Results of discontinued operations. 2. Impact of extraordinary items. Reporting the Results of Operations.

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CHAPTERS

CHAPTERS. 15 & 18. FINANCIAL REPORTING: Part 1: The Income Statement. Additional sections follow below operating income ; they are for reporting material items not typical of regular operations. These non-typical times include: Non Operating Revenues and Expenses Discontinued operations

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Income Statement & Related Issues

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IFRS 5 - Discontinued operations

IFRS 5 - Discontinued operations. Executive summary.

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Chapter 4

Chapter 4. Annual Report: Additional Financial Statements. Objectives. By the end of this chapter, you should be able to: discuss the value segmental information adds to published financial statements;

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Interim Results 2009

Interim Results 2009. Six months ended 31 August 2009. AGENDA. Highlights. Financial Summary. Prospects. HIGHLIGHTS. Disposed of underperforming assets: Flexible Operations - R 153.5m gross proceeds (R 118.5m net) - Vendor loan of R 35m

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Income Statement

Income Statement. Two most common formats: Single-Step Format Multiple-Step Format. classify all revenues. then subtract all expenses. to arrive at net income. Net Sales $1,000,000 Rental Revenue $525,000 Total Revs $1,525,000. Cost of Goods Sold $725,000

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Chapter 3

Chapter 3. Measuring Performance. Cash versus Accrual. Cash is basically a checking account method Cash in and cash out Statement of cash flows Less subject to manipulation Accrual Based on GAAP Income Statement Lots of discretion. Accrual Accounting. Revenue Recognition

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ACT 3127: ADVANCED FINANCIAL REPORTING II

ACT 3127: ADVANCED FINANCIAL REPORTING II. INTRODUCTION. COURSE OUTLINES. COURSE NAME : ADVANCED FINANCIAL ACCCOUNTING II COURSE CODE : ACT 3127 CREDIT HOURS : 3 (3+0) PREREQUISITE : ACT 3126 LECTURE HOURS : 3 HOURS LECTURE PER WEEK

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NON-CURRENT ASSETS HELD FOR SALE

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Giordano International Limited (Stock code: 709) March 26, 2009 (Thursday )

2008 Annual Results. Giordano International Limited (Stock code: 709) March 26, 2009 (Thursday ). Core business holding steady. Solid fundamentals. 1 Inventory held at year end divided by full year turnover times 366 or 365 days 2 26 days for continuing operations only.

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Chapter 4 The Income Statement and Statement of Cash Flows

Chapter 4 The Income Statement and Statement of Cash Flows. Comprehensive income. Statement of Financial Accounting Standards No. 130 Comprehensive income includes traditional net income and changes in equity from nonowner transactions Examples of nonowner transactions:

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CHAPTERS

CHAPTERS. 15 & 18. FINANCIAL REPORTING: Part 1: The Income Statement. Additional sections follow below operating income ; they are for reporting material items not typical of regular operations. These non-typical times include: Non Operating Revenues and Expenses Discontinued operations

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Chapter 16 Corporate Reporting

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AFM 101 Midterm

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