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Describe the benefits and limitations of the models used to analyse the internal and external environment of the firm.
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Enron
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Funds flow through the financial system from surplus entities to deficit entities in various ways. For example, funds may flow via financial intermediaries or through equity markets or through debt markets. How do you account for the existence of ...
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The ISAB argues that the accruals and going concern concepts are key underlying assumption in the preparation of financial statements. Discuss the problems for companies in applying these accounting concepts and explain why other concepts might al...
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Joan Holtz (A)
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Provide an example of an accounting estimate and explain how a change in your estimate could occur. What action does IAS 8 require when such a change occurs?
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The statement of financial performance is based on data relating to past transactions and events. Hence the statement of financial performance is of no use to an investor’s decision making process.
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