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Industrial Strategy
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A large number of companies operating in cyclical sectors made a mistake by raising their breakeven point through heavy investment.…
CAPITAL EXPENDITURE AND RESTRUCTRING
What are the various aspects of capital expenditure?? It is fairly common for major investments (e.g., the construction of a…
ACCRUALS INTRODUCTION
Accruals are used to recognise revenues and costs booked in one period but relating to another period The main categories…
INTANGIBLE FIXED ASSETS
These primarily encompass startup costs, capitalised development costs, patents, licences, concessions and similar rights, leasehold rights, brands, market share, software…
Harmonizing Accounting Data
Since consolidation consists of aggregating accounts, give or take some adjust- ments, it is important to ensure that the accounting…
Financial Income
It may seem strange to talk about net financial income for an industrial or service company whose activities are not…
The Stability Principle
What does The Stability Principle state? This principle holds that a company’s earnings are much more stable than we would…
INFLATION EFFECTS
Particularly when it was high (e.g., during the 1970s and the early 1980s), inflation distorts company earnings because it acts…
Operating costs and Operating payments
Operating costs differ from operating payments in the same way that operating revenues differ from operating receipts. Operating payments are…
Balance Sheet Liquidity
Balance Sheet Liquidity Analysis requires classification of balance sheet. A classification of the balance sheet items needs to be carried…