Segment Expense

Whether interest expense relating to overdrafts and other operating liabilitiesidentified to a particularsegmentshould be included in the segment expense or not. Another issue is that in case interest is included as a part of the cost of inventories where it is so required as per Accounting Standard (AS) 16, Borrowing Costs, read with Accounting Standard (AS) 2, Valuation of Inventories, and those inventories are part of segment assets of a particular segment, whether such interest would be considered as a segment expense.

2p shiwo_ding7 05-06-2019 15 0   Download

We present a syntactic and lexically based discourse segmenter (SLSeg) that is designed to avoid the common problem of over-segmenting text. Segmentation is the first step in a discourse parser, a system that constructs discourse trees from elementary discourse units. We compare SLSeg to a probabilistic segmenter, showing that a conservative approach increases precision at the expense of recall, while retaining a high F-score across both formal and informal texts.

4p hongphan_1 15-04-2013 39 1   Download

The authors provide an international comparison of carsharing operations, including similarities and differences. In the future, continued growth is forecast, particularly among new and emerging market segments, such as businesses and universities. Growth- oriented operators will continue to account for the largest number of members and fleets deployed worldwide.

10p nhacnenzingme 23-03-2013 46 3   Download

Advertising can be expensive, but there are plenty of budget-conscious options, too. No matter what you’re spending, your approach should be strategic—don’t squander opportunities to talk with your markets. n Start with your markets/needs list developed in “Get Prepared: Step 2.” What are the media reaching these markets? Radio stations, newspapers, newsletters, etc. Contact them to get their ad rates and schedules. Advertising salespeople can help you with good editorial matches (for example, perhaps there’s a back-to-school segment featuring homework tips for parents).

0p doiroimavanchuadc 06-02-2013 69 7   Download

Despite all the skepticism, the ‘old savings’ bonds turned out to be the perfect opportunity for the development of financial market in Serbia. This was a new and liquid security that carried virtually no risk for its holders. However, for a number of reasons, the bond market became distorted, dividing into primary and secondary markets, with the secondary market further segmented into over-the-counter and stock exchange markets.

32p bi_ve_sau 17-01-2013 39 2   Download

48 Understanding the Numbers from those that have been or are being discontinued. Only the discontinuance of operations that constitute a separate and complete segment of the business have normally been reported in this special section. The current segmentreporting standard, SFAS 131, Disclosures about Segments of an Enterprise and Related Information, identifies the following as characteristics of a segment: 1.

10p anhheomap 13-12-2010 264 148   Download