Asset

www.clarilog.com Quick Start Guide Manuel de prise en main CLARILOG - IT Asset Management Complete management solutions for your IT Services Windows, Windows XP, Windows NT, Windows 2000 sont des marques déposées de Microsoft Corporation aux Etats-Unis et dans d’autres pays. Microsoft est une marque déposée aux Etats-Unis. CLARILOG est une marque déposée de CLARILOG France. La licence logicielle ne concerne qu’une seule entité juridique. Ce logiciel ne peut être distribué, reproduit

period of time. D. To the option holder the option is an asset for which the person has paid some amount, not a liability. An option is a contract, which conveys the right, not the obligation, to buy or sell designated securities or commodities at a specified price (exercise or strike price) during a stated period of time. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Question #2 If the value of the underlying asset decreases, A. the call will not be exercised. B. the

establish principles for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. Requirements for presenting information about financial instruments are in IAS 32 Financial Instruments: Presentation. Requirements for disclosing information about financial instruments are in IFRS 7 Financial Instruments: Disclosures. Initial recognition An entity shall recognise a financial asset or a financial liability on its balance sheet when, and only

will learn Ce cours s'adresse aux clients ayant implémenté Oracle E-Business Suite version 12 ou Oracle E-Business Suite version 12.1. Oracle Assets aide les entreprises à diminuer leurs coûts d'administration en rationalisant la gestion des données. Ce cours présente les concepts fondamentaux et des considérations relatives à l'implémentation d'Oracle Assets Management. Des tutoriels, des démonstrations et des exercices pratiques permettent de renforcer les concepts présentés. A la fin de ce cours

4 Ce cours s'adresse aux clients ayant implémenté Oracle E-Business Suite version 12 ou Oracle E-Business Suite version 12.1. Oracle Assets aide les entreprises à diminuer leurs co ts d'administration en rationalisant la gestion des données. Ce cours présente les concepts fondamentaux et des considérations relatives à l'implémentation d'Oracle Assets Management. Des tutoriels, des d émonstrations et des exercices pratiques permettent de renforcer les concepts présentés. A la fin de ce

1. Companies hold fixed asset investments for a variety of reasons. i) Suggest 5 possible reasons Fixed assets, or non-current assets, are assets that cannot easily be converted into cash. Fixed assets can be for example: - Tools used in production - Motor vehicles - Land and buildings - Office equipment - Computers For example a company can hold fixed asset because it has bought new machinery to increase its production. It can also be because the company needs motor vehicles to move its

The basic financial reports (cont’d) The main sections of a balance sheet: Assets are “things” that are owned (most usually purchased) by the organisation. To qualify as an asset, the organisation should be able to derive some future value from ownership. Typical assets include: cash, accounts receivable, china, silver, glass, linen, stock, cars, equipment, land and buildings. Liabilities may be seen as the opposite of assets. They reflect financial obligations of the organisation. Typical liabilities

SPECULATIVE BUBBLE: Asset price bubble represents a major risk for our global linked economies. Few people are responsible but everybody has to face the brutal consequences of the bubble on the real economy. The subprime crisis drew public opinion against the unrestrained financial system that seems favoured. Media level criticism at the bankers who contribute to widen the gap between rich and poor people. Nowadays, in people’s mind, finance is assimilated to speculative behaviours led by an endless

policies in the absence of explicit guidance. © IASCF A257 IFRS 9 Introduction Reasons for issuing the IFRS IN1 IAS 39 Financial Instruments: Recognition and Measurement sets out the requirements for recognising and measuring financial assets, financial liabilities and some contracts to buy or sell non-financial items. The International Accounting Standards Board (IASB) inherited IAS 39 from its predecessor body, the International Accounting Standards Committee. Many users of financial

12. 13. 14. Revenue Segment reporting Employee benefits Share-based payment Taxation Earnings per share 23 26 27 30 32 34 Balance sheet and related notes 15. 16. 17. 18. 19. 20. 21. 22. 23. Intangible fixed assets Property, plant and equipment Investment property Impairment of assets Lease accounting Inventories Provisions and contingences Post-balance-sheet events and financial statements Share capital and reserves 35 37 39 40 42 43 44 47 48 i IFRS pocket guide 2009 Contents Consolidated