The Debt And Equity Securities - 882 Words

Prior to 2016, both debt and equity securities could be classified as available for sale and their gains and losses reported in other comprehensive income. However, with the passing of Accounting Standard Update No, 2016-01, all equity securities must now be classified as trading and their unrealized gains and losses reported in earnings. After examining the history of available for sale reporting standard and running pro forma scenarios of Yahoo! Inc.’s financial statements, I have determined that it better reflects the true risks taken by the company for the unrealized gains and losses on equity securities to appear in earnings rather than other comprehensive income. In May of 1993, FASB issued Statement of Financial Accounting†¦show more content†¦Furthermore, even if management lacks the intention to sell, there remain events and circumstances beyond the control of management that can force the need to sell. By measuring the changes in fair value in net income it allows the investors to know the potential effects of these events and circumstances. Critics of the fair value measurement cite the increase in volatility that it causes in net income. A distinct disadvantage to reporting the gains and losses on the income statement is that these gains and losses have not actually occurred and may not ever be realized (Proposed change†¦, 2009). The input surrounding the current cost method indicated that the method was not developed enough nor well defined. The board agreed and discarded the method early on in the deliberations. Those who favor amortized cost claim that it avoids some of the temporary fluctuations in net income. The arguments against amortized cost include: 1) It reflects an irrelevant historical transaction price that is not useful in current investment decisions. 2) Use of amortized cost depends on subjective impairment models that can be manipulated to smooth earnings. With all things considered, the board decided that a c hange in fair value being shown in net income is a more appropriate measurement for equity investments. The reasoning being that the realizable value of these investments could be realized by selling the equity instruments. In contrast, the realizable value of debtShow MoreRelatedThe Debt And Equity Securities952 Words   |  4 PagesPrior to 2016, both debt and equity securities could be classified as available for sale and their gains and losses reported in other comprehensive income; however, with the passing of Accounting Standard Update No, 2016-01, all equity securities must now be classified as trading and their unrealized gains and losses reported in earnings. After examining the history of available for sale reporting standard and running pro forma scenarios of Yahoo! Inc.’s financial statements, the forthcoming evidenceRead MoreThe Debt And Equity Securities1064 Words   |  5 Pagesboth debt and equity securities could be classified as available for sale and thei r gains and losses reported in other comprehensive income; however, with the passing of Accounting Standard Update No, 2016-01, all equity securities must now be classified as trading and their unrealized gains and losses reported in earnings. The forthcoming evidence indicates that the financial statements better reflect the true risks taken by the company when the unrealized gains and losses on equity securities toRead MoreThe Fasb Codification Topic 320 : Investments Debt And Equity Securities1487 Words   |  6 Pages Overall. The FASB Codification Topic 320: Investments-Debt and Equity Securities is included under the financial statement asset section and offers guidance on investment instruments that represent either a creditor relationship (debt) or an ownership interest (equity) and provides standards for reporting such investments according to generally accepted accounting principles (GAAP) (FASB ASC 320-10-05-2, 2016). Debt securities included under this topic include any investment that would be consideredRead MoreCoca Cola Company And Debt Securities1170 Words   |  5 Pagespaper we will explain how The Coca Cola Company reported debt securities, stock investments and explain why they would invest in stock and debt securities. We will also take a closer look as to relative risks and rewards of the equity versus debt securities. Lastly we will discuss the difference between equity and debt securities. The Coca Cola Company reported their debt securities for the fourth quarter and the full-year for 2014 on the Equity Investments line of the Condensed Consolidated BalanceRead MoreResearch Note On Distressed Debt1503 Words   |  7 PagesResearch Note on Distressed Debt Distressed securities are securities of companies or government that are experiencing distress (either in financial or operational terms), default, or even bankruptcy. In case of debt, this is called distressed debt. Investing in distressed debt can result in big returns, but the downside is that when a company goes completely bankrupt, the value of your securities can go to zero. Distressed debt sells at a very low percentage of par value, for example 30 centsRead MoreThe Return On Total Assets Ratio Essay925 Words   |  4 Pagesestablished that the return on total assets for the British Empire Securities Plc. was 11.48% in 2013 and 5.8% in 2014, indicating a reduction in the rate of return of $1 invested in assets. In 2013, $1 of assets contributed $0.11 towards the profit, while in 2014, it was $0.058. The return on equity was also analysed to find out the profitability contribution by each $1 contributed by the common stock owners. The ROE of British Empire Securities Plc. was 11.71% in 2013, and dropped to 6% in 2014 as shownRead MoreCodification Essay675 Words   |  3 PagesAssets (Cash and cash equivalents, Receivables, Investments-Debt and Equity securities, Investments-Equity Method and Joint Ventures, Investments-Others, Inventory, Other Assets and deferred costs, Intangibles, and PPE), Liabilities (Liabilities, Asset retirement and environmental obligations, exit or disposal obligations, deferred revenue, commitments, contingencies, guarantees, debt, and distinguishing liabilities from equities), Equity, Revenue and Expenses (Cost of sales and services, compensationRead MoreHow Are The Corporation s Debt Securities Reported On The Financial Statements?994 Words   |  4 PagesHow are the corporation s debt securities reported on the financial statements? The balance sheet and income statements are summarized to analyze the year end from the year to demonstrate gain patterns and how the cash is reinvested and managed to its investors. In 2010, McDonald’s arranged a shelf registration form that can permit them to register a supplementary $500 million in dollars of debt securities with the Securities and Exchange Commissions. The corporation can then utilize these earningsRead MoreAcc557 Week 9 Quiz731 Words   |  3 Pagesexcess cash until needed. | A typical investment to house excess cash until needed is | stocks of companies in a related industry. | | low-risk, highly liquid securities. | | stock securities. | | debt securities. | Question 3 | | Pension funds and mutual funds regularly invest in debt and stock securities to | meet strategic goals. | | control the company in which they invest. | | generate earnings. | | house excess cash until needed. | Question 4 | Read MoreBusiness Financing And The Capital Structure879 Words   |  4 PagesBusiness Financing and the capital Structure Every business organization strives at expanding. However, expansion requires financial resources. There are two forms of financial resources namely debt and equity. What type of advice would a financial advisor by able to provide to their client. Discuss the advantages and disadvantage of each type of capital raising technique. What information could you provide your client on choosing an investment banker? What are the historical relationships between

Disorders Lead to Tragic Events in The Tragedy of Macbeth...

Within The Tragedy of Macbeth,disorders such as Obsessive-Compulsive Disorder and Depressive Disorders existed.They brought these disorders on by themselves seeing how they never had them before. Many disorders can occur from tragic events or experiences. Macbethand Lady Macbeth caused themselves to have these disorders by creating a very traumatic problem in their lives. In the playThe Tragedy of Macbeth, Lady Macbeth showed symptoms of having depressive disorders and Obsessive-Compulsive Disorder. People know they have this disorder when they start to experience the symptoms of depression. A depressive disorder involves the body, mood and thought track, and it can messes with your daily life and activities, depression definitely does not show a sign of weakness and certainly cannot just go away. If someone does not get treatment then the symptoms can last months or even years (â€Å"Depressive Disorders,† 2008).Most of the people who have taken the medicine required and went through the treatment programs will gethelp with their problems. Depression may exist within numerous people but will always stay a very serious illness. When having a major depression disorder it begins to interfere with your jobs, sleeping ability, studying habits, and enjoying the things you used to love. Many types of depressive disorders exist; of the main two, Seaso nal Affective Disorder, which mainly happens in the winter months, deprived of natural sunlight. When a person does not get enoughShow MoreRelated Supernatural in Shakespeares Macbeth - Role of the Witches1288 Words   |  6 PagesThe Role of the Witches in Macbeth  Ã‚   When Shakespeare wrote his play, Macbeth in 1606 a large majority of people were interested in witchcraft. This is why Shakespeare made the witches and the witches’ prophecies play a major part in the storyline of the play. In the time of Macbeth witches were not thought to be supernatural beings themselves, but supposedly gained their powers by selling their souls to Satan. There can be little doubt that most of Shakespeare’s audience would have believedRead MoreMacbeth - a Tragic Hero2214 Words   |  9 PagesShakespeares play Macbeth, written in the 1600s is a perfect example of Shakespeares ability to manipulate his audience through creating a tragic hero. A tragic hero who, because of a flaw, tumbles from a well-respected hero to a cowardless murderer. It is through Shakespeares manipulation of figurative language, dramatic conventions and social expectations of the seventeenth century, do the audience witness the demise of this mixed up man. Macbeths persona of t he tragic hero is enhanced evenRead MoreMeaning Of Blood In Macbeth1318 Words   |  6 Pagesdeceit, death, greed, and guilt. All perfect terms to describe William Shakespeares World-Renowned play, Macbeth. Macbeth contains a copious amount of blood imagery, but not all of the imagery has to mean anything, or have the same exact meaning. Blood is omnipresent literally and figuratively throughout the play. What does blood actually mean in Macbeth? Some say blood represents the Macbeths’ guilt, and some include greed. In Jesuss point of view, blood has a holy and sacred meaning of life, andRead MoreWilliam Shakespeare and Macbeth8813 Words   |  36 Pagesancient Greek notion of tragedy concerned the fall of a great man, such as a king, from a position of superiority to a position of humility on account of his ambitious pride, or  hubris. To the Greeks, such arrogance in human behavior was punishable by terrible vengeance. The tragic hero was to be pitied in his fallen plig ht but not necessarily forgiven: Greek tragedy frequently has a bleak outcome. Christian drama, on the other hand, always offers a ray of hope; hence,  Macbeth  ends with the coronationRead MoreMental Illness in Shakespeares Works1371 Words   |  6 Pagesin many of them, especially his tragedies. From Lady Macbeth hallucination of a bloody spot leading to her suicide, to Hamlet’s faked illness and Ophelia’s very real illness, afflictions of the mind are featured prominently in the Bard of Avalon’s many works. Still, in the Elizabethan era, understanding of mental illness was rudimentary at best, as were the methods of treating it. During the Middle Ages and Elizabethan Era, numerous theories about mental disorders and how to treat them abounded.Read Moreshakespeare influences16068 Words   |  65 Pagesï » ¿ RESEARCH TOPIC An Analytic Review Of Shakespearean Influence On Faulkner s Tragedy RESEARCH QUESTION How Shakespeare tragic patterns influenced on William Faulkner s writings? NAME: SYEDA AMBREEN FATIMA FATHER’S NAME: SYED HASAN AKHTER SEAT NO: 1315793 ENROLMENT NO: 2013/ENG/M.A(LIT)/15681 DATE OF SUBMISSION: 28TH NOV 2013 SUBMITTED TO: MISS SAMREENRead MoreEssay about Certain Ambiguity in Shakespeares Ambiguous Macbeth2636 Words   |  11 PagesCertain Ambiguity in Macbeth      Ã‚  Ã‚   The Bard of Avon does not make all meanings explicit in his tragedy Macbeth. Of course, much of the ambiguity is intentional. In this essay we shall explore the instances of ambiguity in the play.    In Everybodys Shakespeare: Reflections Chiefly on the Tragedies, Maynard Mack comments on the purposeful obscurity in which Shakespeare keeps the three Witches:    The obscurity with which Shakespeare envelops their nature and powers is very probablyRead MoreFall Of A Tragic And Heroic Character Essay2155 Words   |  9 PagesFall of a Tragic and Heroic Character In English literature, William Shakespeare is considered one of the greatest poet and a play writer. He wrote different kinds of plays which involved comedy, history, romance, and tragedy. Macbeth is one of the plays by Shakespeare about tragedy and how a person is consumed by this own thoughts and deeds. In this play, Shakespeare, through Macbeth, shows the commotion of both physical and mental effects of those who seek power and things a person is willing toRead More Macbeth Essay3374 Words   |  14 Pages Macbeth is an epic tragedy inspiring pity and remorse because the hero, though flawed, is also shown to be human. The play portrays a journey of self-discovery and awareness as both Macbeth and Lady Macbeth pass from happiness to misery. Their punishment is well deserved but the retributive price is enormous. Evil, both internal and external corrupts their minds, distorting their positive traits and exaggerating their worst. Both fall victim to ‘vaulting ambition’, pride and greed, tempting themRead MoreMacbeth9435 Words   |  38 Pages------------------------------------------------- Macbeth From Wikipedia, the free encyclopedia This article is about Shakespeare s play. For other uses, see  Macbeth (disambiguation). A poster for a  c.  1884 American production ofMacbeth, starring Thomas W. Keene. Depicted, counter clockwise from top-left, are: Macbeth and Banquo meet the  witches; just after the murder ofDuncan; Banquo s ghost; Macbeth duels Macduff; and Macbeth. Macbeth  is a play written by  William Shakespeare. It is considered one of his darkest

Human Resource Management And Leadership Seamless Experiences

Question: What do you think is the future of HRM? Does it have a future? Why or why not? Answer: Human Resource Management is one of the most important parts of an organization. As mentioned by Cohen (2015), it is important to reshape HRM for a brighter future of the organization and its operations. The future of HRM will be expanding enormously for reaching out its customers for providing them seamless experiences. It will be collaborating with IT and marketing departments for providing all-rounder HR services as well as talent management processes across the world. It will also make sure of selecting and recruiting employees that suit best with the organization's requirement based on their talents and expertise (Kirk, 2016). Yes, HRM has a future. It is because, with technological advancement, HRM policies and operating ways will be modified (Sanders et al. 2014). The organizations will be adopting global HRM policies that will offer cross-cultural facilities to the workplace. Grievances will be handled in an effective way, and HRM will make sure of employee retention and satisfaction extensively. It, therefore, will adopt efficient measures in motivating employees along with excellent performance appraisal system. As a result, employees will be satisfied and content with modern HRM policies as it will also focus towards more privacy and support towards multi-ethnicity (Cohen, 2015). References Cohen, D.J., 2015. HR past, present and future: A call for consistent practices and a focus on competencies.Human Resource Management Review,25(2), pp.205-215. Kirk, S., 2016. Career capital in global Kaleidoscope Careers: the role of HRM.The International Journal of Human Resource Management,27(6), pp.681-697. Sanders, K., Shipton, H. and Gomes, J.F., 2014. Guest editors introduction: Is the HRM process important? Past, current, and future challenges.Human Resource Management,53(4), pp.489-503.