2016). This paper will analyze these views as they apply to the discloser of segment information for public entities as required by topic 280 of the FASB accounting standards codification, and discussed in Statement of Financial Standards No. 131 (“SFAS 131). The paper is structured as follows: Section II provides an overview of the objective and general purpose of financial reporting and the qualitative characteristics off useful financial information as determined by the Financial Accounting Standards
written reprint permission for each book that this material is to be printed in Thomas L. Wheelen and J. David Hunger, Copyright © 1991 – first year “Stategic Factor Analysis Summary” (SFAS) Institut für Strategisches Management appeared in this text (4th ed). Reprinted by permission of the copyright holders. SFAS – Matrix combined Wheelen / Hunger, 2010, p 226f. Institut für Strategisches Management Finding a Propitious Niche Propitious niche: an organization can use its core competencies
SALES FORCE AUTOMATION PROS AND CONS Table of Contents Page 1 Abstract 3 2 Introduction 4 3 Integration of Information 5 4 Sales Force Automation 6 5 Advantages of SFA 7 6 Shortcomings of SFA 10 7 Conclusion 10 8 Bibliography 11 1 Abstract Customer satisfaction is topmost on the minds of all companies and for this they choose the use of Sales Force Automation. The system, its uses, advantages and disadvantages have been discussed in
Often, the rules and regulations created by governing bodies are reactions to societal events and pressures. This pattern certainly holds true in regards to financial reporting. The first financial reporting regulations were set in place during the Great Depression in reaction to the stock market collapse of 1929. These regulations were The Securities Act of 1933 and The Securities Exchange Act of 1934, which established the Securities and Exchange Commission (SEC) and became the foundation for future
SFAS 141 is based on the proposition that all business combinations are essentially acquisitions, and thus all business combinations should be accounted for in a consistent manner with other asset acquisitions. FAS 141 begins with the declaration that
function properly, such as the internet connection and telephone line. However, phone lines are not firm controllable and if the phone line accidentally gets disrupted by any other uncontrollable third party such as bad weather condition, and accidents, SFA then will not function properly and it can be frustrating for the sales force (Bush, Moore and Rocco 2005). Internet has similar effect with phone lines, it’s dependant on outside source to control the technology. The salespeople has to be made aware
-216- Xilinx, Inc.—Stock-based Compensation Xilinx, Inc. designs, develops, and markets complete programmable logic solutions, including advanced integrated circuits, software design tools, predefined system functions delivered as intellectual property cores, customer training, field engineering and technical support. Customers are electronic equipment manufacturers primarily in the telecommunications, networking, computing, industrial, and consumer markets. Products are sold globally through
should recognize liabilities for the asset retirement obligation during the time when an obligation is incurred and when there is reasonable estimate that a fair value will be made for an asset as per the Statement of Financial Accounting Standards (SFAS) N.O 143. There are different kinds of approaches that are followed when recognizing the asset retirement obligation, these include: recognition of the asset retirement obligation
adopt management method when report operating segments’ financial performance to made the segmental information closer to the internal report of the entity. The IASB has substituted IFRS 8 for IAS 14 and combined the segment report request with the SFAS 131 Disclosure about Segments of an Enterprise and Related information. This essay firstly discusses the potential reasons of the standard constitutor to believe that provision of segmental information is useful. Secondly, it states the current requirement
299–310 COMMENTARY Lease Accounting Research and the G4+1 Proposal Robert C. Lipe Robert C. Lipe is an Associate Professor at the University of Oklahoma. INTRODUCTION The Group of Four Plus One, or G4+1 for short, is a cooperative effort by national accounting standard setters from Australia, Canada, New Zealand, the United Kingdom, and the United States plus the International Accounting Standards Committee. Conclusions reached by the G4+1 are not recognized as GAAP in any financial reporting