What Is the Difference Between Politics and Government

question 84

Essay

What is the difference between politics and government?

Understand the calculation of weighted average number of shares for basic earnings per share.

Know the compromise and choices offered to companies by SFAS No. 123 regarding stock options.

Recognize the different periods associated with stock options such as vesting period and holding period.

Understand the accounting treatment for compensatory stock option plans.

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Definitions:

Present Value

The present value of an amount of money or series of cash flows expected in the future, calculated using a particular interest rate.

Future Cash Flows

are the estimated amounts of money expected to be received or paid out by a business over future periods as a result of its operational activities.

AASB 136

The Australian Accounting Standards Board standard concerning the impairment of assets, requiring entities to ensure that asset carrying values are not more than their recoverable amounts.

Value In Use

The current worth of the anticipated future cash flows from an asset or a unit that generates cash.