Balance sheet
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This thesis examines the determinants of bank equity risk and credit risk as well as providing an analysis of the change in bank equity risk following the formation of Economic and Monetary Union (EMU). It is motivated by the increasing interest in bank risk research particularly since the formation of EMU and the global financial crisis. The study considers a range of financial institutions across 36 countries from the period of 1995-2006.
392p runthenight04 02-02-2023 5 2 Download
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This thesis aims to develop a detailed database of banking information that stretches over the pre- and post-deregulatory period. This is necessary to allow greater analysis of what took place in the sector and will allow for a more detailed analysis regarding the impact of deregulation on the Australian banking sector. It will provide greater clarity regarding bank competition and efficiency and how these issues are affected by government regulation.
256p runthenight04 02-02-2023 2 2 Download
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Giáo trình Anh văn chuyên ngành Kế toán (Nghề Kế toán doanh nghiệp - Trình độ Cao đẳng): Phần 2 gồm có các chủ đề như: Taxation, insurance, management of working capital, the foreign exchange market, the stock exchange, accounting, the balance sheet, the role of auditors, project planning, international business.
41p cucngoainhan6 07-02-2022 43 6 Download
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Chapter 3 - Financial statements, cash flow, and taxes. After studying this chapter you will be able to understand: Income statement, balance sheet, statement of cash flows, accounting income versus cash flow, personal taxes, corporate taxes.
28p abcxyz123_04 30-03-2020 20 2 Download
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Chapter 17 Commercial Bank Operations: describe the market structure of commercial banks, describe the most common sources of funds for commercial banks, explain the most common uses of funds for commercial banks, describe typical off-balance sheet activities for commercial banks.
35p phanthphan 30-01-2015 98 16 Download
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Bài giảng Chapter 3: financial statements, cash flow, and taxes presents of balance sheet, income statement, statement of cash flows, accounting income versus cash flow,MVA and EVA, personal taxes, corporate taxes.
38p philongdongnai 11-10-2014 188 12 Download
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Bài giảng Kế toán tài chính Chương 4: Bảng cân đối kế toán và bảng xác định kết quả kinh doanh trình bày về những qui định chung, bảng cân đối kế toán (Balance Sheet), báo cáo kết quả hoạt động kinh doanh (Income Statement/ Profit &Loss).
54p wide_12 28-07-2014 170 21 Download
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Research will focus on the basic theory in terms of liquidity management of the central bank, the status of liquidity to execute the monetary policy of the central bank by forecasting method from currency balance sheet and propose management solution on liquidity of the central bank monetary policy.
24p luanan014 17-07-2014 96 7 Download
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Báo cáo tài chính là một hệ thống các số liệu và phân tích cho ta biết tình hình tài sản và n doanh của một doanh nghiệp. Báo cáo tài chính có 4 loại: - Bảng cân đối kế toán; - Báo cáo kết quả kinh doanh; - Báo cáo lưu chuyển tiền tệ; - Thuyết minh báo cáo tài chính.
5p butmaulam 08-10-2013 259 14 Download
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Bảng cân đối kế toán (Balance Sheet) là một bản báo cáo về tài sản, nghĩa vụ tài chính và vốn chủ sở hữu tại một thời điểm nhất định (cuối năm kế toán). Kết cấu BCĐKT được chia làm 2 phần theo nguyên tắc cân đối: TÀI SẢN BẰNG NGUỒN VỐN .Bảng Cân Đối Kế Toán Tài sản ngắn hạn -Tiền -Đầu tư ngắn hạn -Các khoản phải thu -Hàng tồn kho Tài sản dài hạn -Tài sản cố định -Tài sản vô hình Vốn lưu động thuần Tính Thanh Khoản Cao Nguồn tài trợ ngắn hạn -Vay ngắn hạn -phần...
45p page_12 14-08-2013 178 40 Download
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Investments can be accounted for in a variety of ways depending upon the nature of the investment instrument. We will begin this chapter by looking at the accounting for bonds, or debt securities. Once we’ve completed our discussion of debt securities we will move on to the accounting for equity securities.
52p phantuannam 03-08-2013 64 4 Download
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Depreciation, depletion, and amortization are cost allocation processes. We allocate the cost of the asset to expense over its useful life in some rational and systematic manner. The unused portion of the asset’s cost appears on the balance sheet. We allocate a portion of the cost to expense on the income statement each accounting period.
88p phantuannam 03-08-2013 94 5 Download
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Operational assets are assets that are used actively in the operations of the business, and that are expected to benefit the operations into the future. There are two major categories of operational assets. Tangible operational assets have physical substance.
78p phantuannam 03-08-2013 53 5 Download
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Generally accepted accounting principles, known as GAAP, require that inventories be carried on the balance sheet at lower-of-cost-or-market. Lower-of-cost-or-market represents a departure from the historical cost concept, but is considered a conservative accounting measure.
57p phantuannam 03-08-2013 58 5 Download
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We will look at inventory for two classes of businesses. For merchandising companies like Wal-Mart, goods are acquired from a supplier for resale to the final consumer. In a manufacturing operation, the company normally has three inventories.
88p phantuannam 03-08-2013 61 6 Download
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Restricted cash is cash that has been set aside for a particular use and is not available for paying current liabilities. Restricted cash is not a current asset, rather it is classified as an investment on the balance sheet. A compensating balance is some specified minimum amount that must be maintained on deposit with a bank that has made a loan to the company.
90p phantuannam 03-08-2013 64 5 Download
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Companies must report both net income and comprehensive income and reconcile the difference between the two. The following items are part of comprehensive income: Changes in the market value of securities available for sale (described in Chapter 12).
57p phantuannam 03-08-2013 63 7 Download
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The time value of money means that money can be invested today to earn interest and grow to a larger dollar amount in the future. Time value of money concepts are useful in valuing several assets and liabilities. Interest is the amount of money paid or received in excess of the amount borrowed or lent.
57p phantuannam 03-08-2013 55 4 Download
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The purpose of the balance sheet is to report a company’s financial position on a particular date. It is a freeze frame or snapshot of financial position at the end of a particular day marking the end of an accounting period.
38p phantuannam 03-08-2013 63 6 Download
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The first objective of any accounting system is to identify the economic events that can be expressed in financial terms by the system. Economic events cause changes in the financial position of a company.
89p phantuannam 03-08-2013 68 5 Download