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Accounting Framework - Convention of Conservation
Conservatism refers to the principle and practices that are established through way of tradition, reluctance to change from established principles and practices & inclination to play safe.
As per this convention accountant does not assess any gain or income until the similar has been realised or converted within money, but at the time of estimating expenses or losses the accountant goes beyond the doctrine of objectivity and makes a subjective estimate of possibility. It is for the purpose, in accounting; proper provisions are always made against current profit for future losses and contingencies.
Q. Benefits of the proposed policy change? Short-term sources of debt finance comprise overdrafts and short-term loans. An overdraft offers elasticity but since it is technical
1) According to the IFE (RIP), if U.S. investors expect a 3% rate of domestic inflation over one year, and a 6% rate of inflation in European countries that use the EUR, and requir
How do mergers affect consumers? A: The impacts mergers have on consumers vary widely. There may be a few inconvenience and anxiety when a customer's bank or branch is obtained
Explain about the retail and wholesale banks in the commercial banking. Retail and wholesale banks: Commercial banking can also be separated within retail and wholesale b
Checklists or questionnaires Audit firm will have a standard list of control questions. Audit staff can quickly ascertain which if any, are in operation by the client. There
Profitability Index (PI) : It is a ratio of the present value of the total cash benefits to the present value of the net cash outlay. The higher the PI, the higher the return.
Internal business risk associated with the operational efficiency of the firm. The operational efficiency differs from company to company. The efficiency of operation is reflected
Explain Capital Budgeting and its methods.
Bonds issued by the government are termed as treasury bonds. For example, dated securities issued by the government. These bonds are normally issued for longer ma
An introduction to the principles of banking and finance It covers a broad variety of topics using an economic perspective and aims to give a general background to any student
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