'Historical cost' diaporamas de présentation

An Introduction to Cost Terms and Purposes

An Introduction to Cost Terms and Purposes. Chapter 2. Define and illustrate a cost object. Learning Objective 1. Cost and Cost Terminology. Cost is a resource sacrificed or forgone to achieve a specific objective. An actual cost is the cost incurred (a historical cost)

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Learning Objective 1

Define and illustrate a cost object. Chapter 2 - An Introduction to Cost Terms and Purposes. Learning Objective 1. Cost and Cost Terminology. Cost is a resource sacrificed or forgone to achieve a specific objective. An actual cost is the cost incurred (a historical cost)

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Financial Assets and Liabilities

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Strategic Investment Units and Transfer Pricing

Chapter Eighteen. Strategic Investment Units and Transfer Pricing. Learning Objectives. Identify the objectives of strategic investment units Explain the use of return on investment (ROI) and identify its advantages and limitations

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Strategic Investment Units and Transfer Pricing

Chapter Eighteen. Strategic Investment Units and Transfer Pricing. Learning Objectives. Identify the objectives of strategic investment units Explain the use of return on investment (ROI) and identify its advantages and limitations

741 views • 37 slides

International Harmonization of Financial Reporting

International Harmonization of Financial Reporting. Summary of Diversity Research Findings as of 1995. Micro/macro, code-law and common law, were found to consistently be highly correlated with patterns of financial reporting around the world.

2.1k views • 37 slides

International Harmonization of Financial Reporting

International Harmonization of Financial Reporting. Summary of Diversity Research Findings as of 1995. Micro/macro, code-law and common law, were found to consistently be highly correlated with patterns of financial reporting around the world.

587 views • 37 slides

Chapter 8

Chapter 8. Additional Financial Reporting Issues. Additional International Financial Reporting Issues. Inflation accounting Business combinations and consolidated financial statements (group accounting). Segment reporting. Inflation.

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MANAGERIAL ECONOMICS 11 th Edition

MANAGERIAL ECONOMICS 11 th Edition. By Mark Hirschey. Cost Analysis and Estimation. Chapter 9. Chapter 9 OVERVIEW. What Makes Cost Analysis Difficult Opportunity Cost Incremental and Sunk Costs in Decision Analysis Short-run and Long-run Costs Short-run Cost Curves Long-run Cost Curves

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FRS 3

FRS 3. REPORTING FINANCIAL PERFORMANCE. Introduction. FRS 3 attempts to improve the quality of financial information provided to shareholders. It is applied in conjunction with CA. The standard addresses the following issues: New structure to the profit and loss account;

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Accounting

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Chapter 3: The Measurement Fundamentals of Financial Accounting

Chapter 3: The Measurement Fundamentals of Financial Accounting. Basic assumptions are foundations of financial accounting measurements The basic assumptions are Economic entity Fiscal period Going concern Stable dollar. Basic Assumptions.

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Long Lived Assets

Long Lived Assets. Types Cost determination Balance sheet presentation Disposal. Types:. Land Buildings and equipment (plant assets) Intangible assets Natural resources. Cost Determination:. Acquisition or production cost plus Costs needed to get asset ready for its intended use

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Fundamental Analysis

Fundamental Analysis. Macroeconomics Analysis Industry Analysis Equity Valuation Model (Dividend Discount Model- DDM) Financial Statement Analysis. Macroeconomics Analysis. Global Economy Analysis affects export, price competition and profits exchange rate: purchasing power and earnings

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Reporting & Interpreting Cost of Goods Sold & Inventory

Reporting & Interpreting Cost of Goods Sold & Inventory. Libby, Libby & Short. So far we have learned that Assets are reported on the balance sheet representing economic resources owned by the company at a point in time.

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University of Colorado Denver Facilities and Administrative (F&A) Rate Proposal Overview

Base year actual costs upon which July 1,2009 F&A rate will be based. Prepare Proposal. Negotiate F&A Rate. New F&A Rate is Applied to new sponsored programs. University of Colorado Denver Facilities and Administrative (F&A) Rate Proposal Overview. F&A PROPOSAL TIMELINE.

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Chapter48 An introduction to management accounting

Chapter48 An introduction to management accounting . What is management accounting?. Management means decision making . Accounting means The systematic recording, reporting, and analysis of financial transactions of a business .

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GAAP: Cost Principle

GAAP: Cost Principle. Ashley K rystina Josh. Definition. The cost principle is one of the basic underlying guidelines in accounting States that accounting for purchases must use the actual cost price to the purchaser, or historical cost, rather than current market value

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Year 12 Accounting

Year 12 Accounting. Chapter 15 Accounting for non current assets. CREDIT PURCHASES OF NON-CURRENT ASSETS. Given the large outlays of cash that are sometimes required to purchase non-current assets these items may be purchased using credit.

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