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Free research papers and essays on topics related to: financial accounting

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  • Depreciation - 1,165 words
    Depreciation Information about cash flows can influence decision makers in many ways . For example , if a companys regular operations bring in more cash than it uses , investors will value the company higher than if property and equipment must be sold to finance operations . Information about cash flow can help creditors decide whether a company will have enough cash to pay its debts as they mature. Management and investors use cash flow information to evaluate a companys ability to meet unexpected obligations . Cash flow information is also used to evaluate companys ability to take advantage of new business opportunities that may arise. In November 1987, the FASB issued Statement of Financi ...
    Related: depreciation, short term, income statement, different ways, stock
  • Financial Reporting - 1,147 words
    ... purchased in the MFS merger. The expense includes $1.6 billion associated with UUNET and $0.54 billion related to MFS. (2) Additionally, 1996 results include other after-tax charges of $121 million for employee severance, employee compensation charges, alignment charges, and costs to exit unfavorable telecommunications contracts and $343.5 million after-tax write-down of operating assets within the companys non-core businesses. On a pre-tax basis, these charges totaled $600.1 million. The dollar amounts are staggering and the future implications far reaching. Since this approach was introduced by IBM in 1995 these charges have become commonplace for acquisition accounting. A popularity, ...
    Related: financial accounting, financial reporting, financial system, personal financial, reporting
  • Introduction : - 1,172 words
    ... e dividends form part of the share's finance costs and, as such, are charged to the P & L account with other finance costs to achieve a constant rate on the outstanding instrument. However, the standard did not mention about what should be done with the credit that arises as a result of charging the cumulative dividend to the P & L account as an appropriation when the company has no distributable profits. For instance, it could be credited to liabilities as a dividend payable, but this does not answer - the dividend cannot be declared without distributable reserves from which to make the payment. In addition, there are no transitional provisions in the standard and, therefore, it appears ...
    Related: standards board, more effective, interest rate, apply, charging
  • Loan Request Evaluation - 1,821 words
    Loan Request Evaluation This report introduces a procedure that can be used to analyze the quantifiable aspects of commercial credit requests. The procedure incorporates a systematic interpretation of basic financial data and focuses on issues that typically arise when determining creditworthiness. Cash flow information is equally important when evaluating a firms prospects. Reported earnings and EPS can be manipulated by management debts, are repaid out of cash flow not earnings. The basic objective of credit analysis is to assess the risk involved in credit extension to banks customers. Risk refers to the volatility in earnings. Lenders are concerned with net income or the cash flow that h ...
    Related: evaluation, loan, request, background information, business operations
  • Materiality In Financial Statements - 855 words
    Materiality In Financial Statements It is the responsibility of an independent auditor to plan and perform an audit of financial statements that will provide reasonable assurance of detecting errors and irregularities that are material in nature. According to the Financial Accounting Standards Board, the essence of the concept of materiality is: "The omission or misstatement of an item in a financial report is material if, in the light of surrounding circumstances, the magnitude of the item is such that it is probable that the judgment of a reasonable person relying upon the report would have been changed or influenced by the inclusion or correction of the item." Materiality is a term that i ...
    Related: financial accounting, financial performance, financial report, financial reporting, standards board
  • Table Of Contents - 1,178 words
    ... ARY FINANCIAL RATIOS GEARING AND LIQUITY. 3.1 Gearing Ratio. Whatever method is used to compute gearing, a company with low gearing is one financed predominantly by equity, whereas a highly geared company is one which relies on borrowings for a significant proportion of its capital. It can be defined like this: Long Term Debt Gearing Ratio = Shareholder Fund 804(million) The Gearing Ratio for 1997 was: = 57.8% 1388.9(million) 1320.5(million) The Gearing Ratio for 1998 is: = 148.6% 888.6(million) The National Grid Group Plc Company may it has loss in 1998 because they have given more total dividend to their shareholders than 1997, and thats why they have retained loss in 1998 (516.3 mil ...
    Related: cash flow, annual report, dryden press, outflow, corporation
  • The Year 2000 - 1,712 words
    The Year 2000 Introduction Many may dismiss the predictions that there would be a worldwide chaos on January 1, 2000 as many computers programmed with two-digit year fields would mistake it to be 1900 and breakdown. However, we need not wait for the turn of the century for the trouble. Signs of early troubles are already everywhere to sufficiently warrant both IT and business managers to take the issue seriously, if they have not already done so. What seemed as a reasonable solution to costly storage problem in past, would now cost, by some estimates, 600 Billion dollars to organizations worldwide. No matter what the final cost comes out to be, even at conservative 300 billion dollars, it is ...
    Related: fiscal year, last year, year ahead, business partners, late 1800s
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