Xem 1-20 trên 74 kết quả Asset purchases
  • Your goals for this “merchandising” chapter are to learn about: Merchandising businesses and related sales recognition issues. Purchase recognition issues for the merchandising business. Alternative inventory system: The perpetual method. Enhancements of the income statement. The control structure.

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  • The Management Company may decide to issue within a sub-fund Share Classes having a different reference currency (currency denomination) which denotes the currency in which the Net Asset Value per Share will be calculated. In principle, Share Classes may be issued in the following reference currencies: Euro, Hong Kong Dollar and Pound Sterling ("Share Class Reference Currencies"). Share Classes in other Share Class Reference Currencies may be available on application to the Company.

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  • This chapter distinguish between costs that are capitalized and costs that are expensed in the period in which they are incurred; compare the financial reporting of the following classifications of intangible assets: purchased, internally developed, acquired in a business combination; explain and evaluate the effects on financial statements and ratios of capitalizing versus expensing costs in the period in which they are incurred;...

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  • Andre Sampri Sporting Goods Store purchases sporing goods merchandise on account from various vendors. Below is an invoice from Tennis Wear World. Prepare Andre Sampri’s journal entries for each of the following transactions, assuming use of a periodic inventory system and the “gross method” of recording: To record the invoice on May 15. To record the return of the Summer Fun collection on May 17. To record the payment of the balance due if payment occurred on May 20. To record the payment of the balance due if payment occurred on May 30....

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  • Unless otherwise noted, the example companies, organizations, products, domain names, email addresses, logos, people, places, and events depicted herein are fictitious. No association with any real company, organization, product, domain name, email address, logo, person, place, or event is intended or should be inferred. Microsoft Press titles may be purchased for educational, business, or sales promotional use.

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  • Performance evaluation measures the skill of an asset manager and its principal idea is to compare the returns with an alternative appropriate portfolio to that which was obtained in a particular case. The emergence of modern portfolio theory (MPT) by Markowitz (1952), who quantifies how rational investors make decisions based on expected return and risk, has brought much development to portfolio performance measurement.

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  • One issue with using portfolio holdings to evaluate fund performance is that the disclosed data reveal information about the major equity positions at particular dates but do not indicate the exact purchase and sale dates. As a result, the exact holding period of securities is unknown. Furthermore, some funds may window-dress their portfolios to hide their actual investment strategy from their investors or from competing funds, as shown byMeier and Schaumburg (2004).

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  • The run on prime MMMFs caused further disruption to already stressed short term corporate credit markets. Though many of the redemptions from prime MMMFs flowed into Treasury and Government MMMFs, and thus MMMF assets in aggregate fell less sharply than those of prime MMMFs, the Treasury and Government funds were not eligible to purchase many of the corporate issues that prime MMMFs were selling or ceasing to roll over.

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  • On July 13, 1978, Henry Ford II fired Lee Iacocca as president of the Ford Motor Company. Suddenly, without warning and without explanation, after thirty-two years of service to Ford, he was gone. As Iacocca relates in his autobiography, Iacocca had reason to believe that before he was fired his telephone had been tapped and that spies had rifled through his desk at night. After he was fired, associates who had been his personal friends for years were afraid to visit his home, or even be seen speaking with him. Had they been discovered socializing with him, they might have...

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  • A non–financial variable not specific to a party to the contract includes, for example, an index of earthquake losses in a particular region and an index of temperatures in a particular city. A non–financial variable specific to a party would be, for example, the occurrence or non-occurrence of a fire that damages or destroys an asset of a party to the contract.

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  • For the countries in our sample, the mutual fund industry comprises 16.8% of the primary financial assets, on average, with a median of 4.3%. As we discuss in more detail subsequently, two countries are substantial outliers -- the fund industries in Luxembourg and Ireland account for 484% and 82% of their country’s primary assets. We treat these two extreme observations with some care in our work. The naïve inclusion of these countries in multivariate analyses can produce misleading results, but given that these are two interesting data points in our analysis, it would ...

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  • From time to time, the Manager may on behalf of the Fund enter into transactions or arrangements with or involving other members of Bank of Montreal Group of Companies, or certain other persons or companies that are related or connected to the Manager of the Fund. These transactions or arrangements may include transactions or arrangements with or involving Bank of Montreal Group of Companies, BMO Nesbitt Burns Inc., BMO Harris Investment Management Inc., BMO Asset Management Inc., BMO InvestorLine Inc., HIM Monegy Inc., BMO Trust Company, Pyrford International Ltd.

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  • For example, SLAT Prime Obligation Fund disclosed a variety of asset purchases occurring in the year ended June 30, 2009, but did not disclose transaction dates. Second, even if the date of the support was disclosed, in many cases that date represented when the sponsor chose to provide direct support, but the direct support may have been preceded by indirect support such as guarantees that were important in stabilizing the NAV, reassuring investors and preventing runs.

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  • A reverse Murabahah transaction can be used to provide a purchaser with a cash lump sum. Under a reverse Murabahah the purchaser acquires the asset from the financier and then sells it either back to the original owner or another party. The original purchaser therefore receives a cash lump sum but remains obliged under the original transaction to make repayment on the asset purchase plus the agreed margin (and as in a Murabahah transaction the payments are due in instalments). For all types of Murabahah transactions it is a key element that the financier acquires legal title to the...

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  • Bonds will play a crucial role in financing the transition to a low-carbon, climate-resilient economy. Investor interest in the asset class is growing, but what is the current investment opportunity already out there? This report, commissioned by the HSBC Climate Change Centre of Excellence and prepared by the Climate Bonds Initiative, presents a first estimate of the outstanding global bond market size linked to key climate change themes, and examines future drivers and trends in the short term.

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  • As they make these decisions, policymakers will need to consider the distortions caused by prolonged conditions of monetary ease. After all, sustained low interest rates have been identified by many as an important factor that contributed to the crisis (see BIS, 79th Annual Report, Chapter I). At the same time, policymakers should also closely monitor the distortions arising from unconventional monetary policy tools. These include price distortions in bond markets that can result from changes in central banks’ criteria for eligible repo collateral and from their asset purchases.

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  • To capture several features of housing booms, we look at three variables: real credit to the private sector, residential investment and real house prices. Apart from interest rates, all variables are in logs. The data is taken from the OECD Economic Outlook, the IMF International Financial Statistics (IFS), and the BIS Macro database. The variables and data sources are listed in the appendix. We estimate the model on quarterly data over the period of the Great Moderation from 1984 Q1 to 2007 Q2 with two lags.

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  • Article 27 of the Federal Constitution serves as the foundation for property rights in Mexico. Under Article 27, only Mexicans by birth or naturalization and Mexican corporations have the inherent right to acquire ownership of land. Even so, the state has the authority to grant foreigners the same right given to its citizens to acquire real property, but only if foreign purchasers agree not to invoke the protection of their governments in matters relating to real property.

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  • The model describes the behaviour of consumers, which are heterogeneous in terms of age, income and ¯nancial assets. They maximize the utility from consumption sub- ject to the life-cycle budget constraint. Their savings are remunerated at the deposit interest rate and the cost of borrowing is given by the lending rate. When young, con- sumers work and receive wages that depend on an idiosyncratic, stochastic component and a deterministic life-cycle pro¯le of productivity. When old, they are on a manda- tory retirement and receive pensions.

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  • Economic policy makers, macroprudential supervisors or investors need reliable empiri- cal estimates of the equilibrium level of credit in the economy. When the level of credit is low, high dynamics of credit might re°ect an adjustment to the equilibrium, ¯nancial deepening in emerging economies for instance. When the level of credit is high, even a one-digit growth rate of credit may be considered excessive. Deviations of credit from its equilibrium often lead to a widening of macroeconomic imbalances, e.g.

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