• Tài chính doanh nghiệp - Chapter 4: Understanding income statementsTài chính doanh nghiệp - Chapter 4: Understanding income statements

    IFRS specify that revenue from the sale of goods is to be recognized when the following conditions are satisfied: Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; Entity retains neither continuing managerial involvement with nor effective control over the goods sold; Amount of revenue can be measur...

    pptx62 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 962 | Lượt tải: 0

  • Tài chính doanh nghiệp - Chapter 3: Financial reporting standardsTài chính doanh nghiệp - Chapter 3: Financial reporting standards

    Not a regulatory authority, but an international association of securities regulators formed in 1983 Objectives of IOSCO members: Develop international standards of market regulation to protect investors and address systemic risks. Exchange information and cooperate in enforcement to enhance investor protection and promote investor confidence. ...

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  • Tài chính doanh nghiệp - Chapter 2: Financial reporting mechanicsTài chính doanh nghiệp - Chapter 2: Financial reporting mechanics

    ASSETS = LIABILITIES + OWNERS’ EQUITY This is the equation that underlies the balance sheet. This equation reflects a company’s financial position. The amount of assets equals the claims on those assets: Liability claims and Owners’ equity, the residual claim. The slightly rearranged balance sheet equation reflects the concept of equity as ...

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  • Tài chính doanh nghiệp - Chapter 1: Financial statement analysis: an introductionTài chính doanh nghiệp - Chapter 1: Financial statement analysis: an introduction

    Also known as statement of changes in owners’ equity or statement of shareholders’ equity Period of time Beginning equity + Changes in equity = Ending equity Basic components of owners’ equity are paid-in capital and retained earnings. Beginning common stock + Issuances – Repurchases = Ending common stock Beginning retained earnings + Net Inc...

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  • Tài chính doanh nghiệp - Multinational capital budgetingTài chính doanh nghiệp - Multinational capital budgeting

    Background Spartan, Inc., is considering the development of a subsidiary in Singapore that would manufacture and sell tennis rackets locally. Spartan’s financial managers have asked the manufacturing, marketing, and financial departments to provide them with relevant input so they can apply a capital budgeting analysis to this project. In addit...

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  • Tài chính doanh nghiệp - Long - Term asset and liability managementTài chính doanh nghiệp - Long - Term asset and liability management

    Though disadvantages of DFI may exist, MNCs can compare benefits of DFI among countries and use DFI to achieve those benefits (Exhibit 13.1). MNCs measure the benefits of DFI by following the steps in Exhibit 13.2 MNCs apply a multinational capital budgeting process to compare the benefits and costs of international projects. This capital budget...

    pptx18 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 857 | Lượt tải: 0

  • Tài chính doanh nghiệp - Managing economic exposure and translation exposureTài chính doanh nghiệp - Managing economic exposure and translation exposure

    Should the firm attempt to increase or reduce sales in new or existing foreign markets? Should the firm increase or reduce its dependency on foreign suppliers? Should the firm establish or eliminate production facilities in foreign markets? Should the firm increase or reduce its level of debt denominated in foreign currencies?

    pptx19 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 887 | Lượt tải: 0

  • Tài chính doanh nghiệp - Managing transaction exposureTài chính doanh nghiệp - Managing transaction exposure

    Allows an MNC to lock in a specific exchange rate at which it can purchase a currency and hedge payables. A forward contract is negotiated between the firm and a financial institution. The contract will specify the: currency that the firm will pay currency that the firm will receive amount of currency to be received by the firm rate at which th...

    pptx30 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 921 | Lượt tải: 0

  • Tài chính doanh nghiệp - Relationships among inflation, interest rates and exchange ratesTài chính doanh nghiệp - Relationships among inflation, interest rates and exchange rates

    Any points off of the PPP line represent purchasing power disparity. If the exchange rate does not move as PPP theory suggests, there is a disparity in the purchasing power of the two countries. Point C in Exhibit 8.3 represents a situation where home inflation (Ih) exceeds foreign inflation (If ) by 4 percent. Yet, the foreign currency appreciate...

    pptx35 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 979 | Lượt tải: 0

  • Tài chính doanh nghiệp - Exchange rate behaviorTài chính doanh nghiệp - Exchange rate behavior

    Governments sometimes intervene to prevent their currencies from moving too far in a certain direction. Critics suggest that managed float allows a government to manipulate exchange rates to benefit its own country at the expense of others. Currencies of most large developed countries are allowed to float, although they may be periodically manage...

    pptx30 trang | Chia sẻ: thuychi20 | Ngày: 07/04/2020 | Lượt xem: 973 | Lượt tải: 0