Should impairment testing be completed on intangible assets, and if so, how often? 3. How should prior periods be corrected for financial reporting and taxes to correct incorrect treatment for intangible asset expenses? Conclusions: 1. ASC 350-30-35-1: Expenses related to intangible assets that have a finite useful life must be capitalized and amortized over the useful life of the intangible assets.
The basic ideas of the monetary policy and economic stabilization policy were foreign at the time, dating only from John Maynard Keynes' work in 1936 (Keynes, 2011). These rates influence financial conditions in the household and the ability to secure and spend more money. Short-term rates alter borrowing costs for firms, households, and the spending circulation cycle is affected. Movements in short-term directly affect long-term notes such as bonds and mortgages. These factors indicate current and future values of the short-term rates, therefore it creates issue with future long-term rates.
It is important for market participants to know how the invisible hand functions so they can all benefit by understanding how self-interest regulates the markets supply and demand. 3. Use the demand curve graph found at the following link to answer the questions that follow. • How would point A be represented as an ordered (x,y) pair? Answer: 20, 24 (Quantity, Price) • What does this curve show?
Identifying Principles or Concepts After completing the “Applying Supply and Demand Concepts” simulation the following concepts and principles were identified: demand and supply along with equilibrium as microeconomic principles, and shifts in demand and supply along with price ceiling as macroeconomic concepts. The previous concepts were identified accordingly because microeconomics analyzes from the parts to a whole; therefore, supply and demand and equilibrium as the small parts that affect the whole. In contrast macroeconomics analyzing from the whole to the parts reflects how the concepts of price ceiling and shifts in demand and supply are larger outside factors that affect the smaller internal parts. Supply and Demand Curve Shifts In the simulation there were multiple examples reflecting shifts in the demand curve as well as shifts in the supply curve. For any supplier, a higher price is an incentive to supply more; therefore, as rental rates increased, the number of apartments GoodLife was willing to lease also increased.
This case uses DFA as a setting to introduce you to the latest research in academic finance, as well as to show you how you can turn new findings into productive investment strategies. This case pays particular attention to the cornerstones of the DFA approach: the “size effect” and the “value-growth effect.” To this end, the case presents detailed information on recent research in capital markets (particularly the stock market), as well as on DFA’s history and operations. The case also explores the effect of recent research innovations on the firm, and considers DFA’s new (as of 2002) product: tax-managed passive funds. Start by reading carefully the Case Study HBS 9-203-026, “Dimensional Fund Advisors.” Next, prepare a comprehensive report on this case, covering the questions suggested below, as well as other issues that you might find pertinent. 1.
Creating a budget will allow Guillermo to know the exact amount of money that he has to allocate to specific expenses. “Performance reports provide feedback by comparing results with plans and by highlighting variances, which are deviations from plans.” (Horngren at el. 2008, p. 13) Guillermo can use performance reports to determine if changes that he makes positively or negatively affect his bottom line. By using both budgets and performance reports Guillermo should be able to outline a plan that will balance company/organizational goals, personal goals, and maintain profitability. Ethics Influence Regulations and standards such as Generally Accepted Accounting Principles (GAAP), Foreign Corrupt
Week 1 Individual Analysis Week 1 Individual Article Analysis Rebecca Mouser ECO/365 Principles of Microeconomics May 13, 2013 Instructor Peggy Douglas Week 1 Individual Article Analysis “Economics is the study of how human beings coordinate their wants and desires, given the decision-making mechanisms, social customs, and political realities of the society” (Colander, What Economics Is, 2010). “In the study of economics, coordination refers to how the three central problems facing any economy are solved. The Three central coordination problems any economy must solve are what to produce, how to produce it, and for whom to produce it” (Colander, What Economics Is, 2010). “Economic theory is divided
Luisa Fernanda Treviño A01231457 Agosto/13/2015 Proyecciones Financieras Financial statement forecasts * Expected future income statements * Balance sheets * Cash flows Financial statement forecasts represent an integrated portrayal of a firm’s future operating, investing and financing activities. = Future profitability, growth, financial position, cash flows, risk. Optimistic forecasts can lead the analyst to overestimate future earnings and cash flows or underestimate risk and therefore make poor investment decisions. Conservative forecasts can lead the analyst to understate future earnings and cash flows overstate risk. Focal points of the firm’s strategy * Accounting quality * Profitability * Risk General forecasting principles
There are governments that totally control their economy and do not do business with other countries. There are governments that rule monetary policy and tax business, but do not become concerned in the markets otherwise. Similar to mixed economies, the positions of a government in the configuration of an economy is crucial to understand in order to understand the economics of the country. Concepts of Macroeconomics and Understanding Business or economic cycles focus on the variations, both anticipated and unexpected, within an economy. Variations in business cycles are able to be seen as short-term and long-term progression developments and they could shift.
Federal Reserve Paper ECO/212 May 14, 2012 Dr. Mohamed El-Kaissy This paper has the purpose to cover the many topics and aspects of the Federal Reserve as it pertains to monetary policy. The fact that monetary policy can have an indirect effect on the economy is a crucial and valid point. The beginning of the paper talks about the functionality of money and its purpose in government. The analysis will go onto explore the tools that the banking system has at its disposal and give examples as to how their use affects the monetary system. The Federal Reserve has the ability to create many avenues of economic power with just a minimal amount of resources, however; these minimal amounts of resources are very powerful.