Asset

rajan   An intangible asset is an identifiable non-monetary asset without physical substance. (AASB 138, para 8). In order for an asset to be recognised as an intangible asset three main characteristics have to be met namely they are: (i) identifiable, (ii) non-monetary, (iii) without physical substance. An intangible asset can either be separately acquired or internally generated. This report will focus on the accounting treatment of internally generated intangible assets prior to and after the

Return on assets (ROA) is an indicator of how profitable a company is relative to its total assets. ROA gives an idea as to how efficient management is at using its assets to generate earnings. ROA is net income divided by average assets and indicates how efficiently you are using the assets at your disposal. Your assets include current items such as cash and inventory, as well as long-lived items such as equipment, machinery, buildings and warehouses. Average assets are one-half the sum of beginning

what exactly asset protection trust is and how many people does it involve. Most importantly there is a grantor who is interested in getting his assets secured. Then there is a trustee he is a a person who is interested in protecting grantor's assets. The trust is a contract that grantor and trustee undergo to protect grantor's assets. Under the protection of an asset, the grantor keeps the authority of his assets to himself only claiming them to be a disregarded legal entity. The assets being disregarded

Objective 5: In this we are going to analyze important key ratios such as profitability, liquidity, debt management, asset management. Profitability: Source: Morning Star Investment Research center. From the tabular column we could see that tax rate has been growing each year starting from 2005. In 2014 tax rate reached 34.55%. Normally if tax rate increases, the net margin tends to decrease. But in the case of American express (NYSE:AXP) the net margin has been increasing each year starting from

This fixed asset will give insight for Longhaul Carriers, owned by Jimmy Mavela. Longhaul Carriers is a transport company that transport goods between Durban and Johannesburg. The company has three heavy-duty trucks and employs three drivers who either work day or night shifts. This report will cover fair remuneration for drivers, working hours, maximise earnings, profitability and effective control for the future of Longhaul Carriers. Fair remuneration for drivers Calculations:Drivers remuneration

organizations can be strongly demonstrated using these ratios. The liquidity ratios are explained below. The Current ratio. This determines whether the health organization has enough current assets that can cover the current liabilities in terms of medication and public health. It is the comparison of short-term assets against short- term debts. The health organization should have the ability to pay its bills, expenses, and salaries on time. The failure to pay off debts such as loans on time puts the

Airways develop its own asset tracking program as well as implementing Radio Frequency Identification, RFID technology on all the bins and bigger individual assets the company has, on the plane (seats, headphones, carts etc.), and office fixed assets. The benefits of develop the company’s own asset tracking program and implement RFID technology and the benefits that will come with such an implementation such as; improve locating, book keeping, tracking and managing our assets which will increase overall

implication of Capital Assets: As mentioned above, when an asset is sold it may be sold in excess of the owner’s basis. When this occurs the taxpayer may be taxed on the gain at the more favorable capital gains rate (typically around 15%). What was not discussed in prior modules, was the treatment of capital gains for corporations, treatment of capital losses for both individuals and corporations, and how the length of ownership impact the classification and tax treatment of assets upon their sale.

IAS 39 regulate about the recognition and measurement financial asset and liabilities. Under this standard, financial asset classified under four types which are: financial asset valued under fair value, Loan and Receivable (L&R), Available for Sale (AFS), and Hold to Maturity (HTM). Each classification has different treatment of measurement which are under FVA and amortisation. Amortisation of financial asset should applied Effective Interest Method (EIM) which followed the application of discounted

It could be definitely true that most of the investors who live in the highly competitive world of finance want to make more profit on their stocks, bonds and securities and increase their income by buying and selling those financial assets in today’s financial market place. In other words, every rational investor will try to increase and maximize his or her financial benefits and returns on capital investment. Moreover, in a study Elton et al. (2004) state that the model of classical financial theory