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principles are intended to bring some amount of standardization to accounting and auditing practices. All public organizations are...

so with the idea that theyll get something for their investment, which is that profits are shared out as dividends....

"market" includes the market in which the company purchase its merchandise for resale, and the market in which it actually sells t...

first glance this may not appear to offer many advantages, the central and eastern European car market is performing badly at the ...

be easy for academic purposes as well as practical is that of capital asset pricing model. This is a system of appraising the cost...

Accrual Basis vs. Cash Basis Accounting The difference between these two methods of accounting is the way in which income ...

relatively stable over all three years, increasing slightly in 2008, in 2006 and 2007 it was 0.79, in 2008 it is 0.81. This is an ...

of the direct costs for producing the goods or services are deducted form the revenue. This indicates the level at which direct co...

et al, 2003). These two factors were constructed as SMB to deal with the size risk and HML to deal with the value risk. SMB is s...

6%) = 7.726% If this should be the rate of return we can now use this along with the return that is already...

rate of return. The main disadvantage to this type of measurement, however, is the outlier (such as the financial meltdown ...

the first is the gross profit margin. The gross margin is expressed as a percentage. This is the level of revenue that remains whe...

degree of agreement between these two stakeholders with in the stock market that the stock markets are not efficient in the way th...

another? The predominate cause of variance in who profits from innovation seems to be structural; the "boundaries" of an organizat...

Over the years investors have sought models that they can use to identify good investment opportunities. This presentation looks a...

this was covered by a number of different standards which were used where applicable. For example, AASB 1013 dealt with the way go...

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

computation of risk and the compensations that are due to that risk. It may be argued that systematic risk which is seen within a...

This is the revenue after all direct and indirect costs have been deducted. A well as the direct materials, there are also the ind...

rate is assessed as being the rate at which it is possible to make an investment in a risk free environment. Traditionally the cos...

perceptual reasoning had a percentile rank of 45, which is below average. The full scale of 100 is the exact mean average for this...

against concepts such as the historic accounting concept and the matching. In many cases the assets are not there to be sold. The ...

equivalents needs to be present to maintain liquidity, but can also be wasteful. The decline in cash level may also be the result ...

all direct and indirect costs have been deducted. A well as the direct materials, there are also the indirect costs such as wages ...

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

2008 brought about changes for many large organizations, especially those in the automotive industry. General Motors (GM) faced so...

a different position, with as decrease in cash flows in 2008, but an increase in 2009. The reason for this is that not all items t...

South Korea has a complex relationship with the United States and in the international community over all....

be a special purpose vehicle (SPV) which is an entity that is often set up by the financial institutions sales, the specific aim o...

patents, copyrights and human capital. The intangible assets are difficult to assess and are rarely included in any accounts, so a...