Impacting Business Leaders
The whole Management Accounting syllabus and the examination are premised on three key principles. Your ability to understand the concepts relating to these principles will either help you pass the … Read More
GAP ANALYSIS In a business or a company, GAP analysis compares the actual performance with the potential performance. Sometimes it is referred as need-gap analysis, need analysis or need assessment. A … Read More
INTRODUCTION Scenario planning is a process of developing a view of alternative futures in order to craft a resilient (supple and durable) strategy. The idea is that if we look … Read More
QUESTION On 1 October 2013 Bolgatanga Ltd issued $10 million 6% convertible loan stock on the following terms: The issue price was at par. The loan stock is convertible into … Read More
THE MODEL The BCG matrix is a two-by-two matrix that classifies businesses, divisions, or products according to the present market share and the future growth of that market. Growth is … Read More
INTRODUCTION Organizational culture refers to a system of shared assumptions, values, and beliefs that show people what is appropriate and inappropriate behaviour (Chatman & Eunyoung, 2003; Kerr & Slocum, 2005). … Read More
In traditional accounting terminology, a group of companies consists of a parent company and one or more subsidiary companies that are controlled by the parent company. We will be looking … Read More
IAS 28 applies to all investments in which an investor has significant influence but not control or joint control except for investments held by a venture capital organisation, mutual fund, … Read More
Public Sector Accounting has approaches and techniques applied in processing financial statements. They are Vote Accounting, Commitment Accounting, and Fund Accounting. VOTE ACCOUNTING This is a form of accounting system … Read More
In line with the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities issued by International Public Sector Accounting Standards Board (IPSASB) explain the difference, if any, between … Read More
