Accounting

Availment of additional credit facilities increased Current Portion of Long Term Debt by 151% from 2008 level of PHP389.23 million to PHP977.90 million. Current Portion of Long Term Debtmeans as of a given date, the amount of the Borrower’s long-term Indebtedness which became due during the designated period ending on the designated date.
For example, debt due in five years may have a portion due during each of those years. Each such portion would be considered current portion of long-ter […]

Lovaas also described how to use social reinforcers, teach children to imitate, and what interventions may be used to reduce aggression and life-threatening self-injury. In 1968, Baer, Bijou, Risley, Birnbrauer, Wolf, and James Sherman joined the Department of Human Development and Family Life at the University of Kansas, where they founded the Journal of Applied Behavior Analysis.

However, sometimes the nature of the work or management policy does not allow direct labor to change as volume ch […]

In the past, different views of the role of financial reporting made it difficult to encourage convergence of accounting standards. Now, however, there appears to be a growing international consensus that financial reporting should provide high quality financial information that is comparable, consistent and transparent, in order to serve the needs of investors.
GAAP as an expense in the period that the related employee services are rendered. IAS 19 requires prior service cost related to retire […]

There are some markets for emissions mitigation credits in the United States that implicitly value emissions. However, because it is difficult to follow the complex causal chain to assess actual pollution costs, specific damage values can be difficult to justify.

As we can see, fixed costs increase because new equipment is needed to expand production.
As a result of externalizing such costs, we see that members of society who are not included in the firm will be negatively affected by such beh […]

However, reporting by these employers and for these types of coverages may be made on a voluntary basis. The resources — including Integrated Thinking Principles, the Integrated Reporting Framework and SASB Standards — can be used alone or in combination, depending on business needs. These tools, already adopted in over 70 countries, comprise the 21st century market infrastructure needed to develop, manage and communicate strategy that creates long-term value and drives improved performance.

[…]

A just-in-time inventory system is a management strategy that has a company receive goods as close as possible to when they are actually needed. So, if a car assembly plant needs to install airbags, it does not keep a stock of airbags on its shelves but receives them as those cars come onto the assembly line. Consequently, the manufacturer orders the parts required to assemble the vehicles only after an order is received. For example, if you are looking to compare earnings quality across the ma […]