Accounting exposure

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  • The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)).

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  • (BQ) Part 2 book "Corporate accounting information systems" has contents: Corporate transaction processing - the revenue cycle, Risk and risk exposure: fraud management and computer crime, accounting information systems development - managing change, accounting information systems audit - towards a world of CAATs,...and other contents.

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  • Chapter 3 - Internal controls. After studying this chapter you will be able to: Define internal control and explain its importance in the accounting information system, explain the basic purposes of internal control and its relationship to risk, describe and give examples of various kinds of risk exposures.

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  • Chapter 12 - Sales/Collection process. After studying this chapter you will be able to: Explain its role and purpose; list and discuss, in order, the steps in the process; explain how the generic structure of most AIS applies to the process; process common transactions; design & critique internal controls based on common risk exposures; develop & interpret process-related systems documentation.

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  • Chapter 13 - Acquisition/Payment process. After studying this chapter you will be able to: Explain its role and purpose; list and discuss, in order, the steps in the process; explain how the generic structure of most AIS applies to the process; process common transactions; design & critique internal controls based on common risk exposures; develop & interpret process-related systems documentation.

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  • Chapter 14 - Other business processes. After studying this chapter you will be able to: Explain its role and purpose, explain how the generic structure of most AIS applies, identify and process common transactions, design and critique internal controls based on common risk exposures, develop and interpret process-related systems documentation.

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  • Chapter 3 - Internal controls. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Define internal control and explain its importance in the accounting information system, explain the basic purposes of internal control and its relationship to risk, describe and give examples of various kinds of risk exposures,...

    ppt21p hihihaha1 03-12-2016 5 1   Download

  • Chapter 12 - Sales/Collection process. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain its role and purpose; list and discuss, in order, the steps in the process; explain how the generic structure of most AIS applies to the process; process common transactions; design & critique internal controls based on common risk exposures; develop & interpret process-related systems documentation.

    ppt14p hihihaha1 03-12-2016 5 1   Download

  • Chapter 13 - Acquisition/Payment process. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain its role and purpose; list and discuss, in order, the steps in the process; explain how the generic structure of most AIS applies to the process; process common transactions; design & critique internal controls based on common risk exposures; develop & interpret process-related systems documentation.

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  • Chapter 14 - Other business processes. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Explain its role and purpose, explain how the generic structure of most AIS applies, identify and process common transactions, design and critique internal controls based on common risk exposures, develop and interpret process-related systems documentation.

    ppt21p hihihaha1 03-12-2016 5 1   Download

  • Chapter 8 - Translation of foreign currency financial statements. The following will be discussed in this chapter: Conceptual issues of foreign currency financial statements translation; methods of financial statement translation; temporal and current rate methods illustrated; U.S. GAAP, IFRS, and other standards related to translation; hedging balance sheet exposure.

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  • Chapter 8 - Translation of foreign currency financial statements. The topics discussed in this chapter are: Conceptual issues of foreign currency financial statements translation, difference between balance sheet exposure and transaction exposure, methods of financial statement translation, temporal and current rate methods illustrated,...

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  • In this chapter, students understand and can recall type of foreign exchange exposure, translation methods and FASB-52, methods for managing translation exposure; students can calculate translation exposure and gain/loss, students can calculate EaR given balance sheet account information and exchange rate volatility.

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  • The second edition of the New CFO Financial Leadership Manual is designed to give the Chief Financial Officer (CFO) a complete overview of his or her place in the corporation, and to provide strategies for how to handle strategic decisions related to a variety of financial, tax, and information technology issues. Some of the questions that Chapters 1 through 4 answer include: What should I do during my first days on the job? What are my specific responsibilities? How do I reduce my foreign currency exposure? How do I increase the company’s return on assets?...

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  • Practitioners of the theory of constraints (TOC) have been waiting for this book for a long time. Many of you reading this now have had substantial exposure to TOC and perhaps even experience with it. Those who have not will benefit by knowing a little background. TOC, as a management approach, has been around for almost two decades, and its creator, Eliyahu M. Goldratt, has been applying the basic principles even longer than that.

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  • 438 Planning and Forecasting A Foreign Currency Hedge Suppose an American electronics manufacturer has just delivered a large shipment of finished products to a customer in France. The French buyer has agreed to pay 1 million French francs in exactly 30 days. The manufacturer is worried that the French franc may be devalued relative to the American dollar during that interval. If the franc is devalued, the dollar value of the promised payment will fall and the American manufacturer will suffer losses.

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  • It usually looks at cash flow during the hold period of the investment plus the cash flow resulting from the ultimate disposition of the investment property. In these respects it is different from and more sophisticated than Tool Kit #2 Direct Capitalization, which usually limits its focus to annual net incomes without taking into account cash flow, appreciation in value, paying down of mortgages, or ultimate cash flow on disposition.

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  • Because of its large size, it is important to account for the net position in interest-rate derivatives when measuring exposure. The key difficulty in measuring the exposure in interest-rate derivatives is that banks do not report the sign of their position — whether they represent bets on interest rate increases (e.g., pay-fixed swaps) or decreases (e.g., pay-floating swaps.

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  • The data on profitability start with an important finding: earning profits does not imply being a “for-profit” bank. Most microfinance institutions in our sample that have total revenues exceeding total costs in fact have “non-profit” status. They are earning profits in an accounting sense, but as non-profits they cannot distribute those profits to investors.

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  • Retail banking in the Philippines is still nascent, with consumer loans accounting for only about 10% of total bank lending and less than 5% of GDP. That said, the consumption-driven nature of the economy creates strong demand for consumer loans, with personal expenditure making up 77% of GDP (Fitch Ratings (2006)). In response, the banks have recently focused aggressively on retail lending, which is experiencing growth rates of more than 10% per annum (albeit starting from a low base).

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