Treatment of contingencies has gained significance in the wake of mergers and acquisitions prompted by recessionary trend and exposure to Sarbanes-Oxley Act (SOX) and as part of risk-management.
Accounting Standards Codification (ASC) 450 applies to “Contingencies”. It relates to both the contingencies of loss and gain. Except for the carry forward of tax loss, gain contingencies are not recognized since it is not apt to be recognized before actual realization. US.GAAP does not allow recognition of contingent assets and only requires brief disclosure when a future gain is likely to be realized. However, loss contingencies can be recognized. They ...
Contingencies Reports Samples For Students
6 samples of this type
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Lab Report on Self-worth
Abstract
Researchers have found that there are three major determinants of global self-esteem that is tendency to experience positive or negative states, a person’s conception of strengths and weaknesses, and the way one frame his or her own self-views. Some people though they have achieved few things in life, they still have high self -esteem and consider themselves worthy. Other people though they may be viewed as successful by other people, they may have low self-esteem and if not protected and encouraged they may commit suicide(Almon, 2002). This report seeks to respond to the fundamental questionspeople’s ...
Executive Summary
McDonald’s, with its huge customer base and steadily increasing revenue, has proved the excellence of it operations management. Operations management can be defined as a long term strategy that shapes a company’s operations in such a way that it is aligned to organisational goals, market requirements and available resources. The objective of this paper is to delve through the effective operations management strategies of McDonald’s that have significantly contributed to its huge success. It studies the various the components of operations management and how effectively it has been utilised in McDonald’s.
The corporation is the leader in ...
Introduction
For increased efficiency in the hiring of employees within an organization so as to ensure consistency as well as in compliance with the procedures of recruitment and selection it is recommended that the following measures need to be adhered to.
Human resource recruitment procedures
These include identification of the vacancy with evaluation for the need which is followed by the development of a description of the position. The next step is the development of a recruitment plan followed by selection of a search committee proceeded by posting of the position and implementation of the plan for recruitment. This is followed by review of the applicants and ...
Executive Summary
Marketing planning provides a guide for a business’ marketing operations outlining the action plan with strategies that are based on well analyzed market and business products. In that respect, this plan presents a marketing plan for Himalaya Shampoo that operates in India providing hair care shampoo products. The Business has been identified to have suitable resources, structure and management to enhance competitiveness in addition to having opportunities that draw from positive external environment. In that respect, the business target market is selected to include low income group and a high income group that is to be served with two hair shampoo products. The ...
Source: After Kavadias (2004)
A Supply Chain is the related activities that deal with ensuring availability and provision of raw materials for production up to the finished product consumed by an end user or customer. Supply logistics on the other hand is the science of planning in order to achieve efficiency and cost effectiveness in any process. Military logistics refers to the exercises that involve planning and executing the movement and maintenance from one stage to another of the military forces and their weaponry. Comprehensively, military logistics are the aspects that involve designing, creation; acquisition, distribution, maintenance & storage ...