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Q. Explain what is Comprehensive Income?
Comprehensive Income - Change in EQUITY of a business enterprise during a period from transactions and other circumstances and events from sources not exposed in the incomestatement. Period includes all changes in equity besides those resulting from INVESTMENTS by owners and distributions to owners.
ON THE BASIS OF FLEXIBILITY • Fixed budget: this is designed to stay unchanged irrespective of the volume of output or turnover attained. The budget remains unchanged over
Compound options are usually cheaper than vanilla options and we know that there are four main types of compound options: a call on a call; a put on a call; a call on a put; a put
Question 1: In the financial system, the capital markets consist of the Bond and the Equities Market. Develop this statement. Question 2: (a) Discuss why banking regula
Differences between IAS 14 and IFRS 8 IFRS 8 requires identification of operating segments based on internal reports which are regularly reviewed by management for decision
What is a security? The Securities are claims on financial assets. They can be explained as "claim checks" that give their owners the right to obtain funds in the future. Sec
Q. In planning a restaurant, it is estimated that a revenue of $6 per seat will be realized if the number of seats is at most 50. On the other hand, the revenue on each seat will d
Define how earnings available to common stockholders and common stock dividends paid from the current income statement influence the balance sheet item retained earnings. The a
Budgeting and Budgetary Control: The next element of financial management is budgeting and budgetary control. Budgeting is an integral part of the management accounting proces
State the Examples of tests of controls: Check bank reconciliation has been reconciled as approved by chief accountant. Observe buyer checking the goods received note a
In the NPV analysis, sunk cost is not relevant whereas opportunity cost is for project evaluation. Requirements: Explain and justify the above statement about sunk cost and
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