(1) refers to a revaluation gain recognised in an earlier year. It is added to the reported profit because under strict historical cost accounting the gain on the disposal this year would be £9m more than the gain based on the revalued amount. Figure...
Although short sellers did not play a role in the financial crisis of 2008 and 2009, due to intense lobbying by managers at the onset of the crisis about the possibility of short sellers further depressing market values, the SEC instituted a temporary short selling ban on 799 stocks in Septem...
Capital Gain - Explained Certified Public Accountant (CPA) - Explained Certified Managerial Accountant (CMA) - Explained Chart of Accounts - Explained Charge Off - Explained Carrying Cost of Inventory - Explained Certified Internal Auditor - Explained Generally Accepted Auditing ...
Adewale's research interests are international business, globalisation, foreign direct investment, portfolio investment, global trade and investment, organisation strategy, corporate strategy and finance, African capital markets and investment. He is on the editorial board of several international journals ...
We put this philosophy into practice every day and are eager to make Hong Kong a better home for everyone. Teamwork Nurturing a pool of talented and high- calibre employees capable of achieving objectives by harnessing the power of teamwork, collective experience and professional knowledge Building ...
However, Zain pointed out net income grew operationally by 4% for the quarter when excluding the one-time gain from the sale and lease back of towers in Kuwait in the first quarter of last year. Ahmed Al Tahous, chairman of the board of directors, said: “The board and...
The LCA was conducted from cradle to grave and mapped the impacts of the Desk Pro on climate change and resource depletion from manufacturing to end of life. With an assumed lifespan of five years, the use phase impacts were calculated based on different use scenarios (home office, meeting ...
A foreclosure that occurs in connection with cancelled debt is considered a sale for tax purposes, and you may have a reportable gain or loss, depending on the property involved. A gain on your main home may be tax–free if you owned and used the home as your principal residence for two...
Depreciation and amortization Share based compensation Income tax expense Income on investments Profit on sale of property, plant and equipment Other non cash item Changes in working capital Trade receivables Prepayments and other assets Unbilled revenue Trade payables Client deposits Unearned revenu...
home and lurk. Not yet thirteen years old, the little boy then bundled up his things and ran away from his homeland, the Deep Central Forest Area. Despite the dissuasion of ‘experienced’ inhabitants of the village he had gone to the capital to learn a trade there (and also to be ...