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Market Segmentation Market Segmentation is also a technique used by different FMCG groups to enter in an area. In this article, you will find how a brand using market segmentation analysis or an event through which it can increase its sale. The Streets is known as Wall’s in other countries released its new ice cream
IFRS 5 Non Current Assets Held for Sale IFRS 5 Non Current Assets Held for Sale and Discontinued operations give us guidelines that how entities should account for the non-current asset held for sale and discontinued operations. according to IFRS 5 Non Current Assets Held for Sale, assets held for the in the financial statements
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IFRS 16 Leases IFRS 16 Leases will start to apply on all the financial years starting after 1st January, 2019. After that IAS 17 will no longer be applicable. Early application of the IFRS 16 Leases is only allowed with IFRS 15. Objective of IFRS 16 Leases The main objective of this standard is to
Definition of Product is; A product is an item, idea or a service which a company or a person sells to customers and client and get revenue through this. There are different products available in the market which have different characteristics. For example Physical Goods, Services, and an Idea. This explanation of these three types of product
IAS 16 For an asset to be recorded in the financial statements should meet this definition laid by IASB Framework under IAS 16; “IAS 16 Asset is a resource which is controlled by the entity, as a result of past event and from which economic benefit are expected to flow to the entity” In an
Mary Guy model Mary Guy Model listed a checklist for decision making in 1990. The values are honesty, accountability, caring, loyalty, respect for others, the pursuit of excellence, integrity and responsible citizenship. The Mary Guy model also suggested the five rules which integrate these values and help in decision making; Rule 1: Consider the wellbeing
IAS 7 Statement of Cash Flows IAS 7 Statement of Cash Flows requires an entity to present a statement of cash flow in its financial statements, cash flows classified into different categories; a) Cash flow from operating activities b) Cash flow from investing activities or financing activities. IAS 7 Statement of Cash Flows applied on the
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