Intangible asset

Question 2 a) Accrual and Prudence Firstly, one of the accounting concepts is accrual concept. According to defined accrual concept is recognizes the time lag between sales and purchases on one hand, and collection and payment of cash on the other (BusinessDictionary.com, 2014). Accruals Concept of accounting which requires that income and expense must be recognized in the accounting periods to which they relate rather than on cash basis. An exception to this general rule is the cash flow…

Dear sir with reference to the above mentioned subject the information regarding existing business is as follows: While reviewing sales of company it is observed that our sales increases by 22% each year but that lead to increase in our expenses by the same percentage which leads us to be on loss side each year. Further the increase in sales is not consistent with increase in market, as market is expanding relatively more than our growth that results decrease in our market share year by year. On…

First of all, finding ratios is important to give an idea if the company is capable to pay back its liabilities (debt) with assets (cash). Generally, companies would aim for a current ratio of at least 1 to make sure that the value of their current assets can cover at least the amount of the company’s short term obligations. Above in the financial statement, the current ratio is 4.0, this isn’t too bad because companies that have a current…

Analyzing AT&T Inc. 1. The company a. Brief description of the company AT&T is a groundbreaking company and has been that way for many years. AT&T Inc. provides telecommunications services to consumers and businesses in the United States and internationally. Its offers countless wireless voice, data, text, and local wireless, long-distance, and roaming services. They have become so big that sometimes they are looked as a monopoly. It sells various items through its stores, agents, or third…

TITLE: Segment disclosures are widely regarded as some of the most useful disclosures in financial reports because of the extent to which they disaggregate financial information into meaningful and often revealing groups. Discuss. Executive Report: Firstly, our report talks about the objectives and requirement of segmental disclosure followed by brief introduction of the four FTSE companies selected. Since, each of the four companies may have resemblances and variances on how they report the…

|Assets | |Current Assets | |Cash and Cash Equivalents 11…

BASF Analysis I. BASF – Vertical Analysis To begin with, at the income statement the Cost of sales had a stable percentage among 2012-2015, but in 2016 had a slight decrease and as a result the percentage of gross profit was higher (31.77). However, the increasing percentage of net profit is not proportionate as high as the gross profit because it fluctuates from 6,68 % to 7,05% in 2012 to 2016 respectively. We could accept that it is due to a relevant increase of operating expenses such us…

The Role of Corporate Valuation 1.1 The role of current earning and current cash flow in the assessment of future cash flow. Current earning is define as net income or loss of an entity for the current year. Current earning are the difference between all revenues and expenses on the statement of profit and loss and other comprehensive income. It will presented in statement of financial position until they are transferred into retained earnings. Current cash flow are reported in the statement of…

Statement (31/12) Revenues Less: Costs EBITDA Less: Interest + Principal Less:Depreciation EBT Less: Tax Operating Profit Dividend Proportion Dividends paid Retained Earnings Projected Balance Sheetv (31/12) Assets Non Current Assets Depreciation Net Non Current Assets Net Working Capital Total Assets Liabilities Long Term Intrerest-bearing Liabilities Equity Share Capital Retained Earnings Total Sharehoder Equity Total L + E Statement of Projected Cashflow Cash Flow From Operating Activities…

The structure-performance paradigm of industrial economy has been one of the most popular conceptual framework models in analyzing competitive advantages of firms. Porter’s Five Forces epitomize these frameworks, which only focus on analyzing suppliers, customers and the threats of a new entry in the market. While these theoretical frameworks have been helpful in providing insightful information, they hardly reveal the prevailing logic of value creation. As a result, new bases of competitive…