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slide bài giảng suất chiết khấu tài chính lecture 5 - financial discount rates

slide bài giảng suất chiết khấu tài chính lecture 5 - financial discount rates

... theo hai quan điểm TIPV EPV Một số vấn đề quan trọng đặt ước tính suất chiết khấu cho hai quan điểm Chi phí sử dụng vốn Chi phí sử dụng vốn  Có phải dự án có hai giá trị NPV theo hai quan điểm ... Các quan điểm thẩm định  Lưu ý:   Quan điểm TIPV đề cập gọi quan điểm TIPV bao gồm lợi ích chắn thuế (TIPVL) Quan điểm AEPV gọi quan điểm TIPV loại trừ lợi ích chắn thuế (TIPVUL) Các quan ... TS)  Các quan điểm thẩm định tài dự án  Chi phí sử dụng vốn  NPV theo quan đểm khác  Giá trị dự án  IRR MIRR theo quan điểm khác Lá chắn thuế lãi vay Quan điểm TIPV có chắn thuế Năm Quan điểm...

Ngày tải lên: 20/11/2014, 13:46

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A TRANSLATION QUALITY ASSESSMENT OF THE VIETNAMESE VERSION OF US FINANCIAL & ACCOUNTING APPLICATION SOFTWARE

A TRANSLATION QUALITY ASSESSMENT OF THE VIETNAMESE VERSION OF US FINANCIAL & ACCOUNTING APPLICATION SOFTWARE

... in the evaluation of the translation? RESEARCH METHOD AND DATA A combination of qualitative and quantitative research methods is used in this study The qualitative research is used to analyze ... assessment following Newmark's approach (1988) on Translation Criticism in A Textbook of Translation Quantitative method is used to count percentage of appearance of each group of terminology, percentage ... including Apply Prepayment (Á p toán trước), Apply Holds (Á p treo), Payment General (Tổ ng quan về Thanh toán), View Invoice Payment (Thanh toán Hóa đơn), Matching Payables (Đố i chiế...

Ngày tải lên: 07/09/2013, 13:06

72 578 2
Financial accounting

Financial accounting

Ngày tải lên: 16/12/2013, 15:23

22 408 0
Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt

Tài liệu Transparency, Financial Accounting Information, and Corporate Governance ppt

... ultimate compliance with its contractual obligations Financial accounting information supplies a key quantitative representation of individual corporations that supports a wide range of contractual ... corporate disclosure on economic performance for several reasons First, there are considerable, quantifiable cross-country differences in corporate disclosure regimes.12 Second, there are dramatic ... Brown 1985 “Differential Information and Security Market Equilibrium.” Journal of Financial and Quantitative Analysis 20, no 4: 407-22 Alchian, A 1950 “Uncertainty, Evolution, and Economic Theory.”...

Ngày tải lên: 17/02/2014, 09:20

23 590 1
Tài liệu Accounting Principles: A Business Perspective, Financial Accounting doc

Tài liệu Accounting Principles: A Business Perspective, Financial Accounting doc

... crystal ball to estimate the future They can reduce uncertainty by using professional judgment to quantify the future financial impact of taking action or delaying action Although accounting information...

Ngày tải lên: 18/02/2014, 01:20

433 600 0
Tài liệu New Hampshire Financial Accounting Handbook for Local Education Agencies pdf

Tài liệu New Hampshire Financial Accounting Handbook for Local Education Agencies pdf

... as an elementary expense and 25% ($250) is chargeable as a high school expense The Quantity-Consumed Method The quantity-consumed method for prorating consists of allocating a portion of an expenditure ... Time-Floor-Area Method The Hour Consumption Method The Participating-Students Method The Mileage Method The Quantity-Consumed Method Establishing Standards For prorating IV - Prorating The Object Dimension ... population; 3) time-floor-area; 4) hour-consumption; 5) pupil participation; 6) mileage; or 7) quantity consumed Although these proration methods are more common than others, there may be occasions...

Ngày tải lên: 18/02/2014, 01:20

243 840 0
THE FINANCIAL ACCOUNTING STANDARDS BOARD ACT potx

THE FINANCIAL ACCOUNTING STANDARDS BOARD ACT potx

... two-thirds of corporate market value ’’ The FASB has observed that there is very little information—quantitative or qualitative—about those intangible assets in financial reports In January 2002, ... additional information from constituents to determine, at public meetings, what qualitative and quantitative disclosures about intangible assets would be most relevant for consumers The Board...

Ngày tải lên: 15/03/2014, 22:20

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Introducing Financial Accounting pptx

Introducing Financial Accounting pptx

... through the Life is good factory reveals blaring music, popcorn machines, free-roaming dogs, and giant murals on bright-colored [Sources: Life is good Website, January 2008; SGB, January 2006;...

Ngày tải lên: 15/03/2014, 22:20

44 712 1
Financial Accounting Manual For Federal Reserve Banks ppt

Financial Accounting Manual For Federal Reserve Banks ppt

... of the items on hand, the units should be added to the existing quantity, and the new total cost should be divided by the new quantity to arrive at the new average cost Supplies should be issued ... the improvement provides additional capabilities and meets one of the following criteria:  The quantity of output or operating efficiency of the asset is significantly increased  The quality...

Ngày tải lên: 22/03/2014, 20:21

304 1,2K 1
ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt

ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES AND CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING ppt

... accounting standards in this statement need not be applied to items that are qualitatively and quantitatively immaterial 28 The determination of whether an item is material depends on the degree ... should be added to the effect that higher prices based on full cost or market price might reduce the quantity of goods or services demanded and, therefore, the difference between revenue received and ... accompanying information the amount of revenue forgone and should explain whether, and to what extent, the quantity demanded was assumed to change as a result of a change in price NONEXCHANGE REVENUE RECOGNITION...

Ngày tải lên: 23/03/2014, 03:20

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