Вопросы по дисциплине:
Оценка и управление стоимостью предприятия
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| № | Вопрос | Действия |
|---|---|---|
| 241 | Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent | Открыть |
| 242 | the earnings per share a company would have based on the total number of shares including the effects of all stock options and convertible bonds | Открыть |
| 243 | # shares that have actually been sold to shareholders | Открыть |
| 244 | Obligations that will be satisfied within one year or one operating cycle, whichever is greater. Meets any of the following criteria: - Settlement is expected during the normal operating cycle. - Settlement is expected within one year. - Held primarily for trading purposes. - There is not an unconditional right to defer settlement for more than one year. | Открыть |
| 245 | Revenues: inflows from delivering or producing goods/services Expenses: outflows for delivering or producing goods/services or other operations Other income: gains that may not arise from normal business | Открыть |
| 246 | assets, liabilities, owner's equity | Открыть |
| 247 | State objective and context Gather data Process data Analyze and interpret data Report conclusions or recommendations Update periodically | Открыть |
| 248 | total assets / total equity (solvency) | Открыть |
| 249 | cash + marketable securities + receivables / current liabilities --> liquidity | Открыть |
| 250 | - Can be acquired separately or are the result of rights or privileges conveyed to their owner. - Ex: patents, trademarks, and copyrights - IFRS: Cost or revaluation (if active market exists) when purchased - GAAP: Only cost model allowed | Открыть |