Premium Essay

Analysis Report

In: Other Topics

Submitted By MonOliv
Words 2955
Pages 12
Apple, Inc. tests their goodwill and intangible assets for impairment at minimum, annually. They may even sooner depending on when the events of changes in circumstances show that these assets may be impaired. Therefore, Apple does not amortize their goodwill and intangible assets with indefinite useful lives. Intangible assets with definite useful lives are amortized over a period of their useful lives, and after are reviewed for impairment. Currently, Apple’s acquired intangible assets with definite lives are being amortized, over periods of three to ten years. The Company established their methods of reporting used based on their reporting structure that they have in place currently. When testing goodwill and impairment, Apple allocates these reporting units to the extent in which it relates to each of the reporting units. Samsung discloses their goodwill by representing the excess of the cost of an acquisition over the fair value of the group’s share of net identifiable assets of the acquired subsidiary at the date of acquisition. However, if the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, then the difference is recognized directly to the income statement. Goodwill on acquisitions of subsidiaries is reported under intangible assets. Samsung deals with their goodwill by testing it annually for impairment and carried at cost less accumulated impairment losses. If there is any change in events that indicates a possible impairment they will test goodwill sooner rather than just once a year. However impairment losses on goodwill are not reversed. The Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Both Apple and Samsung test their goodwill for impairment annually as well as if there is any change in events that indicates a possible...

Similar Documents

Premium Essay

Analysis of Annual Report

...Annual Report Analysis SK Md Saif Ali (Neil) 500335019 CMN 413 Analysis of Annual Report: McDonalds Here is an annual report analysis of McDonalds based on recurring themes, corporate image, Branding, Readability, design, interest, factual comprehensiveness, consistency and transparency. Recurring Themes: Health concern is the biggest issue to general people when it comes down to fast food. Despite of their great they are incapable to promote good health. In 2012 Annual report, McDonalds claimed to overcome these issues by providing food with quality and taste. By adding real fruits, vegetables, salad to its menu, it has taken the food quality to a new level. Moreover, McDonalds has also become more eco-friendly. By successfully diminishing the usage of carbon footprint and energy, McDonalds proved that point to some extent. This organization has a family crisis fund to help families during depraved times. Corporate Image: approximately 69 million people around the world is served food by McDonalds. McDonalds has differed itself from other companies by seeking competitive advantage. They try to gain that by adding healthy food to their menu and by renovating the business. On page 5 of annual report, It is stated that how standing out for employees and looking out for its own people have earned McDonald’s a competitive advantage on others. The reason behind using such statement served multiple purposes. First of all its shows why one should work in McDonalds......

Words: 1043 - Pages: 5

Premium Essay

Data Analysis Report

...Influence of Gender 4 4.2 – Influence of Single or Double Degree 5 4.3 – Influence of Quiz Results 6 4.4 – Influence of Report results 1 5.0 – Conclusion 1 Bibliography 2 Appendix 2 1.0 – Introduction The purpose of the following report is to display the significant role and factors that affect the student results and to prove the most efficient causes for high marks amongst the 705 students in BSB123. The variables are gender, whether the student is studying a double or single degree, quiz, report and exam results. The scope of the report is the population of university students studying BSB123, which will be examined. 2.0 – Outliers (Refer to the appendix) An outlier is an extreme value that differs greatly from other values that does not follow the overall data pattern.  Outliers are beneficial when analysing data, as it helps gather additional information, displays trends and patterns and helps define the scope of the population being investigated. In the provided data, there were no outliers found. Figure 13.0 displays a minimum Z-score of -1.8970567 and a maximum of 2.459087745, meaning no z-scores fell outside the range. This shows that the chosen population is more controlled, less susceptible to variation and that exceptional cases do not vary the data results. 3.0 – Distribution of Exam Results This section of the report will investigate the performance of the students in regards to the final examination. Figure 1.0 –......

Words: 1609 - Pages: 7

Premium Essay

Lockheed Martin Annual Report Disclosure Analysis

...contractor in the United States of America. Its core business areas are Aeronautics, Information Systems & Global Solutions, Missiles & Fire Control, Mission Systems & Training and Space Systems. * Disclosure Policy Lockheed Martin mentions about its disclosure policy under the section of Management’s Discussion and Analysis of Financial Condition and Results of Operation in its Annual Report. It has a number of programs that are designated as classified by the U.S. Government. Such classified programs are consequently not specifically described in the Annual Report. Instead, they are implicitly included in the consolidated business segment results. * General Analysis of the 2012 Annual Report The Annual Report shows the financial data based on customer category. It is shown that in 2012, the total net sales to the U.S. Government accounted for more than 82% of Lockheed Martin’s total net sales. This figure shows the dependence of Lockheed Martin with the U.S. Government. It also shows the amount of money that the U.S. government spent for the purchase of military weapon and equipment from Lockheed Martin in 2012. The Annual Report also shows the financial data based on business segments. It only states the figures for the net sales, operating profit, intersegment sales, depreciation & amortization and capital expenditure of each business segment. There is no specific information elaborating on the proportion of expenditures for Research and......

Words: 926 - Pages: 4

Premium Essay

Zara Customer Survey Analysis Report

...------------------------------------------------- ------------------------------------------------- ZARA: FAST – FASHION CUSTOMER SATISFACTION ANALYSIS USING IBM SPSS ------------------------------------------------- ZARA: FAST – FASHION CUSTOMER SATISFACTION ANALYSIS USING IBM SPSS MARKETING MANAGEMENT COMPANY PROJECT BY GROUP 8 ABHISHEK GUPTA BY GROUP 8 ABHISHEK GUPTA ABOUT INDITEX INDITEX is a Spanish multinational clothing company headquartered in Arteixo, Galicia, Spain. It is made up of almost a hundred companies dealing in activities related to textile design, production and distribution. Amancio Ortega, Spain's richest man, and the world's third richest man, is the founder and current largest shareholder. The current chairman of Inditex is Pablo Isla. Inditex operates over 5,500 stores worldwide and owns brands like Massimo Dutti, Bershka, Oysho, Pull and Bear, Zara, and Tempe and also a low cost brand Lefties. The majority of stores are corporate-owned Franchises are only conceded in countries where corporate properties cannot be foreign-owned. The group designs and manufactures almost everything by itself, and new designs are dispatched twice a week to Zara stores. Most manufacturing is now in low labor cost countries, mainly in Morocco, China, and Turkey, although much production continues in Spain and Portugal, particularly for its Zara brand. In addition, Inditex has a factory for shoe design, production and distribution in the town......

Words: 1607 - Pages: 7

Premium Essay

Analysis Report of Homes Sold in the Fayettville Area

...ANALYSIS REPORT OF HOMES SOLD To develop a multiple linear regression model to help the firm identify the average resale value of homes in the Fayeetville area, we have collected information on a random sample of 50 homes sold in the Fayettville area over the first 8 months of 2011. This information was obtained from the Fayettville Multi-Listing Realty Service and thus, our sample only includes homes listed or sold by agents and companies that belong to the service. We put collected data into SAS system to help us generate an automatic result. We use six independent variables to analyze the selling price of home, which are respectively the heated area of house, the age of house, the lot size of house, a dummy variable with a value of 1.0 for a house located in the Northeast quadrant of the city, located in the Northwest quadrant of the city, and located in the Southwest quadrant of the city. After running the SAS system, we get a following model: Pricei = 65,829 + 66.98 sqfti – 591.65 agei + 34,178 lotszi – 19,024 dnei –1,169.3 dnwi + 460.35 dswi. For example, we may interpret the independent variable SQFT like this: on the average, within the range of observed values, on each 1 square feet increase in the average heated area of house, the selling price of home increases by $66.980, controlling for agei, lotszi, dnei, dnwi, dswi, OTHC. Similarly, the other five variables can be interpreted in the same way. The sample plan is to analyze the observed values and to learn...

Words: 932 - Pages: 4

Free Essay

Israel Global Competitiveness Report Analysis Gcr 2013

...Israel Global Competitiveness Report Analysis GCR 2013 Israel dropped one place, from 26th to 27th this year. The meager business sector in Israel is high-tech industrial sector. This innovation business combined with the presence the best research institutions on the world. Supported by the government’s public procurement policies. Give Israel high rank Israel have varies industries. Like high-technology products, metal products “diamond”, electronic and biomedical equipment, agricultural products, processed foods, chemicals, and transport equipment. Science and technology in Israel is one of the country's most highly developed and industrialized . Israel are the 1st of the world for expenses at R&D “Research and Development “, as percent of GDP Gross domestic product. The research institutes are not only supports business. This lead to get the 6th place of patents on the world, and 4th according to PCT patents applications per million populations. Many of international company invest in R&N in Israel. For examples Intel, Microsoft, Cisco, Motorola, and more than 20 high-tech companies on the world have institutes in Israel. Most of these institutes was the first one out of their original countries. Macroeconomic is a meager key on business development. Israelis success on increasing budgetary discipline with a view to reducing debt levels. This will help the country maintaining stability and support economic growth going into the future. Israel investing and......

Words: 750 - Pages: 3

Premium Essay

Cis360 Sap Reporting

...realize that this also meant that management could use the system information to make highly educated business decisions. Which would you rather have to make an important decision: a report which was compiled over a week with information from last month’s sales, or a report which was built a few minutes ago, using the company’s up to the minute SAP database? There are many different ways to form useful reports with SAP. The most common is to run one of the many preconfigured reports which come with the system. If the preconfigured reports do not show you what you wish to see, you have the option of creating custom reports using two methods: Report Painter and Report Writer. Report Painter is the easier of the two. The Report Painter tool sets up a report template for you. All you have to do is decide what information you want to see, and enter the appropriate key figures and characteristics in the blank report template. Report Writer is much more difficult, and is usually only used by specialists. Report Writer involves the building of every aspect of the report, and requires an in-depth knowledge of database structures (specifically info cubes). In this tutorial we will be sticking with the use of the preconfigured reports. As a manager, you will most likely be using either these reports, or...

Words: 2577 - Pages: 11

Free Essay

Variance Analysis

...Sharrain Walls Variance Analysis Grand Canyon University: HCA-530 July 5, 2016 Introduction Various reports help with viewing and keeping track of the productivity of a department. Managers find these reports very helpful with assisting to find an issue, trend, overspending, and underspending. A report commonly used is a variance report, which compares the planned amount to the actual amount. This report is critical in determining major decisions and viewing fluctuations. The report can be in the form of a table or graph and can be considered favorable or unfavorable based on the results. Vice Presidents look for the report to be clear and direct. Managers should include all factors associated with the variance report as well as the relationships between variance reporting, interpreting variance report results, and actual reports. Variance Analysis When viewing the results of the report consider the hospital size and utilization of the services offered by the hospital. When performing a variance analysis, relationships can be identified. Favorable (positive) and unfavorable (negative) correlations are critical in business planning. An example would be, variance analysis may show that when sales for product a rise in sales for product B. This type of relationship may be used for success of other products (Cross, N.d.). When using a variance report for forecasting variance data allows managers to identify factors such as seasonal changes for the favorable and......

Words: 650 - Pages: 3

Free Essay


... GROUP PROJECT REPORT GUIDELINES Process • The groups should have no less than 4 students and no more than 5 students. • Each group should select a topic on a contemporary management accounting topic of your choice. (Refer to the course outline to identify a potential topic) • Each group must provide the instructor on Tuesday May 10th the name of your group members and the topic you have selected. • A copy of your group project report must be submitted to your instructor no later than on session 12 (June 9th). Report content (suggested) The body of the report may include the following elements: - Introduction (purpose and scope) – ½ page - Topic overview – 2 pages - Overview of Company 1 – 3 pages - Overview of Company 2 – 3 pages - Analysis – 3 pages - Conclusion (closure) – ½ page Research data • Your report should contain references from at least seven recently published sources (academic articles, books, economic and business press releases). Report format Long report format (cover page, table of contents, body of the report, appendices) • Body of the report (12 pages; double spaced, 12 font) • Business report; ensure visual variety of the report content (headings, sub-headings, bullets, highlights) Report grading criteria 20%: Communication skills......

Words: 258 - Pages: 2

Free Essay

Hp Analysis

...Industry Analysts, Inc. Comparitive Analysis A Comparative Analysis of Hewlett Packard Web Jetadmin 10.0 compared to Web Jetadmin 8.1 Prepared by: Industry Analysts, Inc. July 10, 2007 © 2007 Industry Analysts, Inc. • Page 2 IATSD Competitive Test Report This Page Intentionally Left Blank © 2007 Industry Analysts, Inc. • Page 3 IATSD Competitive Test Report A Comparative Analysis of HP Web Jetadmin 10.0 versus Web Jetadmin 8.1 As part of the rollout of the new Web Jetadmin 10.0 Printer/Fleet Management Utility, Hewlett Packard engaged Industry Analysts, Inc., an Independent Testing and Research company, to conduct a detailed comparative analysis. The object of this analysis was to document the benefits of the improvements made in the new Web Jetadmin 10.0 (WJA 10.0) release as compared to the previous Web Jetadmin 8.1 (WJA 8.1) release. The analysis was conducted at Industry Analysts, Inc.’s Technical Services Division in Fairfield New Jersey, and was performed using the latest downloadable version of Web Jetadmin 8.1, which was downloaded from Hewlett Packard’s web site, and the Beta 1 and Beta 2 versions of Web Jetadmin 10.0 supplied to IATSD by Hewlett Packard under nondisclosure prior to it’s official announcement, release, and availability. The protocol consisted of examining both Web Jetadmin releases in specified areas, detailing the differences found between the versions and......

Words: 4810 - Pages: 20

Premium Essay

Data Warehousing

...Web Intelligence • Performing on report analysis with Web Intelligence • Filtering Queries using conditions, prompts etc., • Using Combined Queries and merging dimensions • Displaying data in various formats (Ex: Tables, Charts etc.,) Advanced Reporting: • Calculations, Formulas and variables • Ranking Data, using Alerters to highlight data, Formatting numbers and Dates • Understanding Calculation Contexts • Web Intelligence Functions, Operators and Keywords • Calculating values with Smart Measures Universe Designer: • Designer and Universe Fundamentals • Creating a schema with Tables and Joins • Resolving Join problems in a schema • Defining Classes, Objects, hierarchies, using cascading list of values for hierarchies • Testing the universe • Working with OLAP universes Xcelsius 2008: • Application Overview • Creating and Updating Xcelsius visualizations • Using Xcelsius components ( Chart, Containers, Selectors etc.,) • Exporting Xcelsius visualizations to various applications (Power point, PDF, Flash • Creating templates, Alerts and Dynamic visibility • Using Data Manager ( Creating and configuring connections) • Live Office Connections, Query As A Web Service (QWAAS), XML data Connections Crystal Reports: • Report Design Concepts • Designing Optimized Web Reports • Building queries, Filters and prompts • Sorting, Grouping and Totaling of data • Accessing data sources,Creating and updating OLAP reports Business Objects Enterprise......

Words: 462 - Pages: 2

Free Essay

Online Reporting Software for Pharmaceutical Companies"

...increase sales through better customer relationship management.better customer relationship management. 3. 3. MRWebPlus deliversMRWebPlus delivers  Online ReportingOnline Reporting  Ease of UseEase of Use  Low Cost of OwnershipLow Cost of Ownership needed to succeed in today’s challengingneeded to succeed in today’s challenging business environment. 4. 4. Monthly processMonthly process Reports give out meaningful info which help MRs to perform better ASM can generate Employee Activity Report Product and doctor wise details of promotion, Call Monitoring Report etc ASM can generate Daily call summary Territory wise sales analysis etc MR enters Daily Call Report MR makes daily sales calls to doctors ASM approves Tour Program MR enters Tour ProgramMR enters Tour Program for the monthfor the month starts here MRWebPlusMRWebPlus 5. 5. MRs do not submit call reports on timeMRs do not submit call reports on time Collation of data is tediousCollation of data is tedious Productivity of the sales team is unknownProductivity of the sales team is unknown Analysis of data is time consumingAnalysis of data is time consuming Online tracking of sales team’s efforts is difficultOnline tracking of sales team’s efforts is difficult ChallengesChallenges faced by Pharma Companies 6. 6. Are you hassled by loads of tediousAre you hassled by loads of tedious paperwork?paperwork? Still going through thousands of manual DCRs? Still trying to...

Words: 420 - Pages: 2

Free Essay

Google Analytics

...casual user or as I like to call them “Management”. But Google Analytics also provides more in-depth data report. With the use of Google Analytics pages that are performing poorly can be identified and as well as pages that are the “Most hit”. Google Analytics can also tell where your visitors are coming from, and how long they are staying on the site. Google Analytics can also track and return results for mobile websites, mobile apps and web enabled mobile phones. This includes high-end phones such as iPhone or Android to non-JavaScript enabled devices. Google Analytics can also be used for ecommerce reporting. Google Analytics can track sales goals and transactions, if integrated with AdWords you can track data on keywords, search queries and much more. If integrated with AdSense, you can get reports on site content that is generating the most revenue. Google Analytics offers customized reporting. Some of the reporting features include advanced analysis tools. These tools can produce advance analysis with the use of pivot tables, multi dimensions and filtering. Custom reporting will allow you to create, save and edit custom reports that let you show the data that you need to show. What is good about the custom reporting is that once a report is created it will available to you as long you want. So you will not need to recreate it every time you need that report. Exporting data to Excel, CSV and PDF is also a feature of Google Analytics...

Words: 420 - Pages: 2

Premium Essay

Financial Accounting Report

...SUMMER SCHOOL 2015 BUSINESS REPORT Content Executive summary Introduction Background and achievement Recent trends and approach taken by South Africa Analysis of implication and impediments of <IR> and a position statement Executive Summary The purpose of this report is to provide a concise background on the objective and technical development of Integrated Reporting and key achievement to date, a summary of recent trends in adoption of Integrated Reporting which including the approach taken by South Africa, an analysis of any implications and impediments of Integrated Reporting and a positon statement of how these might affect adoption in Australia. Introduction Integrated Reporting is a process in which the value creation of a periodic integrated thinking, in a periodic report, is created by the value creation of the periodic report of the value creation (Adams & Simnett, 2011). The organization uses the integrated report to convey a clear, concise, and complete story, stating that all of their resources are of value creation. Integrated Reporting is to help companies carefully consider their strategies and plans to make informed decisions and management of key risks, to establish the confidence of investors and stakeholders and improve future performance (INTEGRATED REPORTING<IR>, 2015). This is a diverse alliance, including the evolution of business leaders and investors to promote the global business report. Background and......

Words: 1025 - Pages: 5

Premium Essay

Badminton This Thursday

...3.12 Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: • Strategy and Analysis 1.1 – 1.2; • Organizational Profi le 2.1 – 2.10; • Report Parameters 3.1 – 3.13; • Governance, Commitments, and Engagement 4.1 – 4.17; • Disclosure of Management Approach, per category; • Core Performance Indicators; • Any GRI Additional Indicators that were included; and • Any GRI Sector Supplement Indicators included in the report. ASSURANCE 3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s). Governance, Commitments, and Engagement GOVERNANCE 4.1 Governance structure of the organization, including committees under the highest governance body responsible for specifi c tasks, such as setting strategy or organizational oversight. Describe the mandate and composition (including number of independent members and/or non executive members) of the highest governance body and its committees, and indicate each individual’s position and any direct responsibility for economic, social, and environmental performance. Report the percentage of individuals by gender within the organization’s highest......

Words: 1331 - Pages: 6