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University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
University of Texas - ASE 330M - 18510
UNSW - ACCT - 2542
Diane MayorgaLecturer Topics 1, 2, 11 and 12Consultation Hours: Monday 11:00 to 1:00pmLocations: Quad, Level 3, Room 3070Please note: I will not respond to questions aboutlecture topic content via email. Please seek helpduring consultation.All admi
UNSW - ACCT - 2542
Lecture Topic 2:Presentation ofFiFinancial StatementsStCorporate Financial Reportingand AnalysisACCT2542Presented by Diane Mayorga1LEARNING OBJECTIVES1. Understand the overall considerations that areapplied in the presentation of financialsta
UNSW - ACCT - 2542
LectureTopic3ShareholdersEquityandPrinciplesofDisclosureCorporateFinancialReportingandAnalysis(ACCT2542)1LEARNINGOBJECTIVES1.2.3.4.5.6.DistinguishbetweendifferentformsofcorporateentitiesAccount forshareissuesandreconcilemovementsinretainede
UNSW - ACCT - 2542
WEEK 4Earnings Per Share(EPS)ACCT2542Corporate Financial Reporting and Analysis1ObjectivesTo be aware and to understand:importance and use of earnings per share (EPS) disclosurehow EPS and Diluted EPS are calculatedhow EPS is reported and regula
UNSW - ACCT - 2542
12/07/2011Chapter 8Income taxesPrepared byEmma HolmesThe nature of income taxAASB 112Covers domestic and foreign income andwithholding taxDoes not cover the government grants ornot cover the government grants orinvestment tax credits: just the
UNSW - ACCT - 2542
ACCT 2542 Corporate FinancialACCT 2542 Corporate FinancialReporting and AnalysisLecture ExampleAccounting for Income TaxAccounting for Income TaxIllustrative Example(Similar to Picker Illustrative Example 8.2)Leo, Hoggett, Sweeting and Radford (20
UNSW - ACCT - 2542
ACCT 2542 Corporate FinancialReporting and AnalysisLecture Topic 6Business Combination and Impairment ofAssetsPresented by: Dr Sarowar HossainConsolidation Accounting: PrinciplesGetting StartedReadingsPicker et al, Chapter 12 & 13Other Reference
UNSW - ACCT - 2542
7/11/2011Chapter 2222Controlled entities: theconsolidation methodPrepared byEmma HolmesForms of controlled entities Business combinations can take anumber of forms. Common examplesare: Acquisition of shares in another entityof shares in anothe
UNSW - ACCT - 2542
7/11/2011Chapter 23Consolidation: Wholly ownedsubsidiariesPrepared byEmma HolmesThe consolidation process Before consolidating, it may be necessary to adjustsubsidiarys financial statements where:1. The subsidiarys end of reporting period is diff
UNSW - ACCT - 2542
7/11/2011Chapter 2424Consolidation: intragrouptransactionsPrepared byEmma HolmesRationale for adjusting intragrouptransactions Intragroup transactions - transactions that occurbetween entities in the group The financial effects must be eliminat
UNSW - ACCT - 2542
7/11/2011Chapter 25Consolidation:non-controlling interestPrepared byEmma HolmesNature and calculation of NCI AASB 127 defines non-controlling interest as thatportion of equity of a subsidiary attributable to equityinterests that are not owned, di
UNSW - ACCT - 2542
7/11/2011Chapter 26Consolidation: indirectConsolidation: indirectownership interestsPrepared byEmma HolmesDirect and indirectnon-controlling interestConsider the following group structure:P70%NCIS30%S60%NCIT40%T P controls S and S contr
UNSW - ACCT - 2542
ACCT 2542, S2, 2011Corporate Financial Reporting and AnalysisLecture Topic 11Accounting for Associates: The EquityMethodLecturer: Diane MayorgaReference readings: Picker et al. (2009), 2nd edition: Chapter 28 AASB 128 Investments in Associates Le
UNSW - ACCT - 2542
ACCT 2542 - Corporate Financial Reporting & AnalysisSession 2, 2011Lecture Topic 12Accounting for Interests in Joint VenturesLecturer: Diane MayorgaReading Materials Picker et al: Chapter 29 AASB 131 Interests in Joint VenturesLearning OutcomesBy
UNSW - ECON - 1202
QABE Lecture 3Evaluating Time-Money ChoicesSchool of Economics, UNSW2011Contents1 Introduction12 Equations of value2.1 Simple Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.2 Compound Interest . . . . . . . . . . . .
UNSW - ECON - 1202
QABE Lecture 4Geometric Progressions and AnnuitiesSchool of Economics, UNSW2011Contents1 Introduction12 Geometric Progressions23 Annuities3.1 Terminology . . .3.2 Present Value, A3.3 Spreadsheeting it3.4 Future Value, S .33456.....
UNSW - ECON - 1202
QABE Lecture 5Matrices I: Maths by ArrangementSchool of Economics, UNSW2011Contents1 Introduction2 Terminology2.1 Special matrices1.233 Operations3.1 Addition & subtraction . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.2 Scalar mu
UNSW - ECON - 1202
QABE Lecture 6Matrices II: The Inverse & Determinant inSmall MatricesSchool of Economics, UNSW2011Contents1 Introduction12 The Inverse2.1 Dened . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .223 Determinant Excursus3
UNSW - ECON - 1202
QABE Lecture 7Matrices III: Matrix Algebra &Automatic-Matrices!School of Economics, UNSW2011Contents1 Introduction12 More on Matrix Algebra2.1 Consistency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .223 Matrices on Com
UNSW - ECON - 1202
QABE Lecture 8Probability I: Permutations andCombinationsSchool of Economics, UNSW2011Contents1 Introduction12 Why Counting?23 Basic Counting3.1 By Boxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.2 By Trees . . .
UNSW - ECON - 1202
QABE Lecture 9Probability II: Probability in actionSchool of Economics, UNSW2011Contents1 Introduction12 Probability Trees23 Rules of Probability3.1 Multiplication . . . . . .3.2 Conditional Probability3.3 Probability Trees . . . .3.4 Indepen
UNSW - ECON - 1202
QABELecture 10Markov ChainsSchool of Economics, UNSW2011Contents1 Introduction12 The Basics2.1 Why Markov Chains? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.2 An Illustrative Example . . . . . . . . . . . . . . . . . . . . . . .
UNSW - ECON - 1202
QABE Lecture 11Linear Programming I: Solving problems ina world of constraintsSchool of Economics, UNSW2011Contents1 Introduction12 The Business Headache23 Introduction to Linear programming3.1 Equations of two variables . . . . . .3.2 Linear
UNSW - ECON - 1202
QABE Lecture 12Linear Programming II: Dealing with aChanging WorldSchool of Economics, UNSW2011Contents1 Introduction12 Linear programming usual suspects23 Variations in the LP problem3.1 A Change in the Constraints . . . . . . . . . . . . . .
UNSW - ECON - 1202
QABELecture 13Linear Programming III: Using SolverSchool of Economics, UNSW2011Contents1 Introduction12 The Problem2.1 Setting up the Problem . . . . . . . . . . . . . . . . . . . . . . . . . . . .223 Using Solver44 Changing the Objective Fu
UNSW - ECON - 1202
QABE Lecture 14Dierentiation: Responding to ChangeSchool of Economics, UNSW2011Contents1 Introduction12 Limits23 Rates of change3.1 The problem . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.2 Approximating the solution .
UNSW - ECON - 1202
QABE Lecture 15Dierentiation II: Tricks and ExtensionsSchool of Economics, UNSW2011Contents1 Introduction12 Implicit Dierentiation2.1 Implicit functions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.2 Dierentiation of implicit
UNSW - ECON - 1202
QABE Lecture 16Dierentiation III: Optimization in OneVariableSchool of Economics, UNSW2011Contents1 Introduction12 Extrema of Functions2.1 Classication by Observation . . . . .2.2 Classication by the Second Derivative2.3 Concavity & Convexity .
UNSW - ECON - 1202
QABE Lecture 17Integral Calculus: Unlocking EconomicDynamicsSchool of Economics, UNSW2011Contents1 Introduction12 Why Integration?23 The3.13.23.33.4....334564 The Denite Integral4.1 Notation . . . . . . . . . . . . . . . . . . . .
UNSW - ECON - 1202
QABE Lecture 18Dierential Equations & Growth ISchool of Economics, UNSW2011Contents1 Introduction12 Dierential Equations2.1 Notation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2.2 Solution Technique . . . . . . . . .
UNSW - ECON - 1202
IntroductionThe BasicsThe Fundamentals of Markov ChainsQABELecture 10Markov Chains2011c School of Economics, UNSWMarkov Chains in Game TheoryIntroductionThe BasicsThe Fundamentals of Markov ChainsAgenda1Markov chain, denition and characteris
Golden Gate - REAL ESTAT - 83676
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Golden Gate - REAL ESTAT - 83676
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Golden Gate - REAL ESTAT - 83676
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Golden Gate - REAL ESTAT - 83676
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Golden Gate - REAL ESTAT - 83676
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