Amortised cost

Based on first set of Ind AS compliant financial statements released by Indian companies in Phase I of the IFRS convergence process, this study aims at examining whether profit and equity are significantly impacted because of IFRS convergence, and whether such impact is size dependent.

17p viankara2711 04-12-2019 23 2   Download

The term of the loan refers to the time period over which you have the money. If it is an amortising loan, it is the time until the loan is paid off. For an amortising loan, the longer the term the lower the monthly payments (since you spread the repayment of the loan over a longer period). However, increasing the term of the loan also increases the total cost of a loan since you will be making payments for longer. Therefore, when taking out a loan, the consumer should focus on the total cost of the loan, as well as the monthly payments....

27p taisaocothedung 09-01-2013 52 2   Download

Previously, many of the unenlightened manufacturing companies, having purchased an expensive and sophisticated new machine tool, considered cutting tool technology as very much an afterthought and supplied little financial support, or technical expertise to purchase these tools. Today, tooling-related technologies are treated extremely seriously, as it is here that optimum production output, consistency of machined product and value-added activities are realised.

31p khangoc2394 25-08-2012 49 7   Download

For many manufacturing enterprises, assembly is an important portion of the final costs. Effectiveness was traditionally hunted for by reducing complex schedules into unit tasks (scientific work organization) and by enabling sequential assembly lines (vertical flow-shop). The approach leads to the highest productivity, and it is prised for mass production. Flow-lines and fixed schedules, however, require amortisation plans based on steady programmes on duty horizons corresponding to product volumes exceeding some minimal threshold.

68p nguyen3 12-11-2009 93 11   Download