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Differences between IAS 14 and IFRS 8
IAS 14 had a risk and return approach to identifying segments. Risk and return approach identifies segments on the foundation of different risk and returns arising from different lines of geographical and business areas.
IFRS 8 adopts managerial approach. This approach identifies segments based on the information used internally for decision making, so consequently is based on the internal organisation structure.
Using an appropriate 'factor model', assess (a) the performance of the management in creating value for shareholders and (b) the extent of the foreign exchange exposure of a FTSE10
discuss the applicabilty of the operating cycle in a vegetable growing business
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Takeover, Inc. is a Delaware corporation whose only stated purpose is to acquire companies. It has virtually no assets and no employees other than the original founders who contri
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