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IAS 21 The Effects of Changes in Foreign Exchange Rates
 
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http://www.ifrsbox.com This is the short summary of IAS 21 The Effects of Changes in Foreign Exchange Rates. In today's world, the entities carry out their foreign activities in 2 ways: 1. They have some transactions in foreign currencies, or 2. They Have a foreign operation. An entity can also decide to present its financial statements in some foreign currency other than their own. The objective of IAS 21 is to prescribe • How to include foreign currency transactions and foreign operations in the financial statements of an entity; and • How to translate financial statements into a presentation currency. Functional currency is the currency of the primary economic environment in which the entity operates. It is the own entity's currency and all other currencies are "foreign currencies". The primary economic environment is normally the one in which the entity primarily generates and expends the cash, but more factors needed to be considered, such as the currency in which the sales prices are denominated, etc. Presentation currency is the currency in which the financial statements are presented. How to report transactions in FUNCTIONAL CURRENCY Initially, all foreign currency transactions shall be translated to functional currency by applying the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Subsequently, at the end of each reporting period, you should translate: • All monetary items in foreign currency using the closing rate; • All non-monetary items measured in terms of historical cost using the exchange rate at the date of transaction (historical rate); • All non-monetary items measured at fair value using the exchange rate at the date when the fair value was measured. All exchange rate differences shall be recognized in profit or loss with some exceptions. How to translate financial statements into a PRESENTATION CURRENCY When an entity's functional currency is NOT the currency of a hyperinflationary economy, then an entity should translate: • All assets and liabilities for each statement of financial position presented (including comparatives) using the closing rate at the date of that statement of financial position. • All income and expenses and other comprehensive income items (including comparatives) using the exchange rates at the date of transactions. All resulting exchange differences shall be recognized in other comprehensive income as a separate component of equity. For more information and other IFRS materials, please visit http://www.ifrsbox.com
Views: 65933 Silvia M. (of IFRSbox)
Consolidated Cash Flow Statement with Foreign Currencies
 
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http://www.ifrsbox.com Many groups prepare their consolidated cash flow statement completely wrong. In this video, you'll learn what's the problem and how to do it right. Enjoy and for more goodies like this, subscribe to my free newsletter on http://www.ifrsbox.com
Views: 11830 Silvia M. (of IFRSbox)
Imports, Exports, and Exchange Rates: Crash Course Economics #15
 
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What is a trade deficit? Well, it all has to do with imports and exports and, well, trade. This week Jacob and Adriene walk you through the basics of imports, exports, and exchange. So, you remember the specialization and trade thing, right? So, that leads to imports and exports. Economically, in the aggregate, this is usually a good thing. Globalization and free trade do tend to increase overall wealth. But not everybody wins. Crash Course is on Patreon! You can support us directly by signing up at http://www.patreon.com/crashcourse Thanks to the following Patrons for their generous monthly contributions that help keep Crash Course free for everyone forever: Mark, Eric Kitchen, Jessica Wode, Jeffrey Thompson, Steve Marshall, Moritz Schmidt, Robert Kunz, Tim Curwick, Jason A Saslow, SR Foxley, Elliot Beter, Jacob Ash, Christian, Jan Schmid, Jirat, Christy Huddleston, Daniel Baulig, Chris Peters, Anna-Ester Volozh, Ian Dundore, Caleb Weeks -- Want to find Crash Course elsewhere on the internet? Facebook - http://www.facebook.com/YouTubeCrashCourse Twitter - http://www.twitter.com/TheCrashCourse Tumblr - http://thecrashcourse.tumblr.com Support Crash Course on Patreon: http://patreon.com/crashcourse CC Kids: http://www.youtube.com/crashcoursekids
Views: 958845 CrashCourse
Foreign Currency Transaction Fair Value And Cash Flow Method Accounting
 
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Foreign currecy transaction where domestic company buys or sells product to foreign company and foreign company pays for product based on the denominated foreign currency, example includes complete accounting with journal entries for balance sheet and income statement recorded at the time of the sale, year end revaluation for fluctuations (spot rate) of foreign currency and at the settlement (delivery) date, demonstrating both the Fair Value Method and Cash Flow Method for any realized or unrealized gains or losses on the transaction, complete accounting example with journal entries for the balance sheet and income statement by Allen Mursau
Views: 17625 Allen Mursau
Intro to Translation of Foreign Affiliate Financial Statements | Advanced Accounting | CPA Exam FAR
 
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In this lecture, I explain the functional currency concept and introduce translation of financial statement using the premeasurement method (temporal method) and translation method (current rate method). This an advanced accounting topic. My website: https://farhatlectures.com/ Facebook page: https://www.facebook.com/accountinglectures LinkedIn: https://goo.gl/Pp2ter Twitter: https://twitter.com/farhatlectures Email Contact: [email protected] The objectives are to provide information that is compatible with the exposed economic effects of an exchange rate change on a firm’s cash flows and equity, and to reflect in the consolidated statements the financial results and relationships of the individual entities as measured in their functional currencies in conformity with U.S. GAAP. The functional currency is the currency of the primary economic environment in which the foreign entity conducts its operations and generates and expends its cash. Under the current method, all assets and liabilities are translated using the current exchange rate on the balance sheet date. For income statement accounts (revenues and expenses),a weighted-average exchange rate is used to approximate the results that would be obtained from translation of each transaction. Under the temporal method, monetary assets and liabilities are translated at the cur- rent exchange rate. Assets and liabilities carried at historical cost are translated at historical exchange rates. Assets and liabilities carried at current values (such as inventory carried at market under the lower of cost or market rule) are translated at the cur- rent exchange rate. Revenues and expenses that relate to assets and liabilities translated at historical rates (such as depreciation expense, amortization expense, and the cost of sales) are translated at the historical rates used for the related assets and liabilities. Other revenues and expenses are converted using a weighted-average rate. The tem- poral method (also referred to as remeasurement) is appropriate when the functional currency is the U.S. dollar or when the for- eign environment is highly inflationary. The current method (also referred to as translation) is appropriate when the func- tional currency is the local currency. If the functional currency is the currency of a third country, it is necessary to remeasure the accounts first into the functional currency using the temporal method and then to translate the accounts into U.S. dollars (the reporting currency) using the current method.
HSC Economics - Effects of the Exchange Rate
 
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This HSC Economics video goes through the impacts on the wider economy of changes in the exchange rate, focusing on the effects of an appreciation. To watch more UPDATED videos head to our website at https://getatomi.com Subscribe to our channel for more FREE videos: http://youtube.com/user/HscHubVid Like us on Facebook for handy study tips and blog articles on how to smash your HSC: https://www.facebook.com/Hschub Follow Atomi on Instagram: https://www.instagram.com/get.atomi Follow Atomi news on Twitter: https://twitter.com/atomihq
Views: 11769 Atomi
How Changes in Interest Rates Can Affect Your Cash Flow
 
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Small changes in interest rates can have a huge impact on the cash flow of a property. In this episode we look at some examples of how cash flow is affected by rising interest rates. Resources Related To This Episode Property Tools - http://propertytools.com.au/ 2 Properties To Financial Freedom - http://onproperty.com.au/508/ http://onproperty.com.au/533 - Visit the site for a full transcription and downloadable audio version of this video. ------------------------- SEE POSITIVE CASH FLOW PROPERTIES http://onproperty.com.au/membership
Views: 313 On Property
Impact of Interest Rate Changes on Consumers & Producers (Evaluation)
 
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Impact of Interest Rate Changes on Consumers & Producers (Evaluation) #GcseBusiness #ALevelBusiness #BTECBusiness
AS 11 - "Accounting for Changes in Foreign Exchange Rates"
 
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CA Final - Old Syllabus Students You can download my notes from my facebook about page - CA Final - OLD Syllabus Links Accounting Standards Material https://www.dropbox.com/s/xdf0c7n1zcjw4oo/Accounting%20Standards%20Full%20INCLUSING%20ANSWERS.pdf?dl=0 Financial Reporting Material https://www.dropbox.com/s/szcfu5xpla5mty4/CA%20Final%20Old%20Syllabus.pdf?dl=0 Changes in Financial Reporting https://www.dropbox.com/s/2nzjbfknqkh1gbk/Changes%20in%20FR.pdf?dl=0 Comparisons between IND AS vs AS https://www.dropbox.com/s/gh3qh9pjxe9zdw2/IND%20AS%20vs%20AS%20Comparison.pdf?dl=0 Watch all the videos free of cost on my Youtube Channel Follow the Link - https://www.youtube.com/knvsantoshmehra CA Santosh Mehra is a Diploma in IFRS from ACCA – UK subsequent to which he attained CERTIFICATION IN IND-AS / IFRS by ICAI in 2015. He is known for his skill in implementation of IFRS and IND AS with various enterprises in India and outside India. He is a certified trainer by ICAI for qualified CAs in various centres of ICAI. https://www.facebook.com/casantoshmehra/
Views: 35085 Santosh Mehra
ACCA F9 Foreign Exchange Risk Management – Exchange rates risk
 
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ACCA F9 Foreign Exchange Risk Management – Exchange rates risk Free lectures for the ACCA F9 Financial Management Methods of hedging transaction exposure To benefit from this lecture, visit opentuition.com to download the free lectures notes used in the lecture and access all our free resources including all F9 lectures, practice tests and Ask the Tutor Forums. http://opentuition.com/acca/f9/ Please go to opentuition to post questions to ACCA F9 Tutor, we do not provide support on youtube. *** Complete list of free ACCA F9 lectures is available on http://opentuition.com/acca/f9/ ***
Views: 7707 OpenTuition
Exchange Rate Pass-through
 
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The concept of exchange rate pass-through explained
Views: 8913 collegefinance
THE EFFECT OF CHANGES IN FOREIGN EXCHANGE RATES(PAS 21) INTRODUCTION
 
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This is a topic in an accounting course.
Views: 143 CassGraceC Vids
Exchange Rate Communication and % Change Calculations, James Tompkins
 
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This is the fifth lecture in the "International Finance" series in which I discuss some fundamentals that are likely part of any International Finance class. For example, what is an exchange rate? How are exchange rates communicated? How do you calculate the percentage change when the exchange rate changes? As always, where appropriate, the goal is to maximize your understanding as opposed to your memorization.
Views: 5747 Understanding Finance
3 Ways To Forecast Currency Changes
 
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Forecast Currency Changes Start your Business Today and change your life , Check this free Gift http://bit.ly/2oMRoPz Now !
Views: 769 THINK & GROW RICH
Cash Flow Hedge Example - Forward Contract
 
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Financial Instruments - Cash flow Hedge using Forward contract
Views: 12226 Dr Helen Spiropoulos
Exchange Rates (Pros & Cons)
 
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Exchange Rates (Pros & Cons) #GcseBusiness #ALevelBusiness #BTECBusiness
EngEcon - Ch14 Inflation and Price Change
 
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Engineering Economy - Ch14 Inflation and Price Change: Meaning and Effect of Inflation Analysis in Constant Dollars versus Actual Dollars Price Change Indexes Cash Flows with Different Inflation Rates Effect of Inflation on After-tax Analysis Spreadsheet and Inflation Calculation
Views: 3335 Alla Kammerdiner
CFA Level I- 2015 -Economics : Currency Exchange Rates
 
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FinTree website link: http://www.fintreeindia.com This series of videos disscusses the following key points: Functions of and participants in the foreign exchange market Percentage change in a currency relative to another currency Currency cross rates Forward quotations expressed on a points basis or in percentage terms into an outright forward quotation Arbitrage relationship between spot rates, forward rates, and interest rates Forward discount or premium Forward rate consistent with the spot rate and the interest rate in each currency Exchange rate regimes Effect of exchange rates on countrie's international trade and capital flows FB Page link :http://www.facebook.com/Fin... We love what we do, and we make awesome video lectures for CFA and FRM exams. Our Video Lectures are comprehensive, easy to understand and most importantly, fun to study with! This Video lecture was recorded by our popular trainer for CFA, Mr. Utkarsh Jain, during one of his live CFA Level I Classes in Pune (India).
Views: 29015 FinTree
Real and nominal return | Inflation | Finance & Capital Markets | Khan Academy
 
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Inflation and real and nominal return. Created by Sal Khan. Watch the next lesson: https://www.khanacademy.org/economics-finance-domain/core-finance/inflation-tutorial/real-nominal-return-tut/v/calculating-real-return-in-last-year-dollars?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Missed the previous lesson? Watch here: https://www.khanacademy.org/economics-finance-domain/core-finance/inflation-tutorial/inflation-scenarios-tutorial/v/hyperinflation?utm_source=YT&utm_medium=Desc&utm_campaign=financeandcapitalmarkets Finance and capital markets on Khan Academy: If the value of money is constantly changing, can we compare investment return in the future or past to that earned in the present? This tutorial focuses on how to do this (another good tutorial to watch is the one on "present value"). About Khan Academy: Khan Academy offers practice exercises, instructional videos, and a personalized learning dashboard that empower learners to study at their own pace in and outside of the classroom. We tackle math, science, computer programming, history, art history, economics, and more. Our math missions guide learners from kindergarten to calculus using state-of-the-art, adaptive technology that identifies strengths and learning gaps. We've also partnered with institutions like NASA, The Museum of Modern Art, The California Academy of Sciences, and MIT to offer specialized content. For free. For everyone. Forever. #YouCanLearnAnything Subscribe to Khan Academy’s Finance and Capital Markets channel: https://www.youtube.com/channel/UCQ1Rt02HirUvBK2D2-ZO_2g?sub_confirmation=1 Subscribe to Khan Academy: https://www.youtube.com/subscription_center?add_user=khanacademy
Views: 171866 Khan Academy
Impact of Foreign Exchange (FX) Risk on Corporate Portfolio
 
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@ Members ~ This video would let you know Impact of volatility in Foreign Exchange Markets on Corporate Portfolio. This video is covering all three types of Exposures like Cash Flow Hedging , Fair Value Hedging and Net Investment Hedging. Video would also helps you having detailed explanation of the exposures and how they are impacting Financials like Balance Sheet , P&L , Cash Flow and Segment Reporting. You are most welcome to connect with us at 91-9899242978 (Handheld) , Skype ~ Rahul5327 , Twitter @ Rahulmagan8 , [email protected] , [email protected] or visit our website - www.treasuryconsulting.in
Bee Business Bee Exchange Rates Presentation
 
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Join BeeBusinessBee in this session looking at Exchange Rates and the impact that they can have on organisations and the decisions that may have to be taken by importers and exporters. We cover some of the causes of Exchange Rate fluctuation and how Hedging can be used by organisations to limit the risk of Exchange Rate fluctuations. This is a Business Studies topic that forms part of the AQA BUSS4 specification as well as BTEC First Award Unit 1. More resources can be found at; www.beebusinessbee.co.uk
Views: 8024 Bee Business Bee
Excel Finance Class 89: Sensitivity Analysis For Cash Flow & NPV Calculations
 
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Download Excel workbook http://people.highline.edu/mgirvin/ExcelIsFun.htm See how to do Sensitivity Analysis and adjust a single variable for a NPV calculation. See the NPV and SLOPE function and TRANSPOSE array Functions and how to create a X Y Scatter chart.
Views: 82020 ExcelIsFun
ACCA F9 The Cost of Capital The Effect of Changes in Gearing
 
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ACCA F9 The Cost of Capital The Effect of Changes in Gearing Free lectures for the ACCA F9 Financial Management To benefit from this lecture, visit opentuition.com to download the free lectures notes used in the lecture and access all our free resources including all F9 lectures, practice tests and Ask the Tutor Forums. http://opentuition.com/acca/f9/ Please go to opentuition to post questions to ACCA F9 Tutor, we do not provide support on youtube. *** Complete list of free ACCA F9 lectures is available on http://opentuition.com/acca/f9/ ***
Views: 6819 OpenTuition
Interest and Exchange rates Impacts on global businesses
 
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An explanation of how interest rates and exchange rates effect multinational businesses
Views: 143 The Learnsmith
What is FUNCTIONAL CURRENCY? What does FUNCTIONAL CURRENCY mean?
 
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What is FUNCTIONAL CURRENCY? What does FUNCTIONAL CURRENCY mean? FUNCTIONAL CURRENCY meaning - FUNCTIONAL CURRENCY definition - FUNCTIONAL CURRENCY explanation. SUBSCRIBE to our Google Earth flights channel - http://www.youtube.com/channel/UC6UuCPh7GrXznZi0Hz2YQnQ?sub_confirmation=1 Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Functional currency refers to the main currency used by a business or unit of a business. It is the monetary unit of account of the principal economic environment in which an economic entity operates. International Accounting Standards (IAS) and U.S. Generally Accepted Accounting Principles (GAAP) provide rules for translation of foreign currency transactions and financial statements. SFAS 52 introduced the concept of functional currency, defined as "the currency of the primary economic environment in which the entity operates; normally, that is, the currency of the environment in which an entity primarily generates and expends cash." Businesses may enter into transactions (sales, payments, etc.) in multiple currencies. Each qualified business unit (QBU) of the business translates these items to its functional currency at an appropriate exchange rate. It then prepares periodic reports of its position (balance sheet) and activity (income and cash flow statements) in that functional currency. When various QBUs are combined, these reports are translated and consolidated to become financial statements. Translation of statements may result in translation differences, which are accounted for as a cumulative translation adjustment. Transactions are often translated at the spot rate, i.e., the rate of exchange between the transaction currency and the functional currency on the date of the transaction. Example: Jim is traveling on business and pays a hotel bill for SFR 200. Jim's home currency is the GBP. On the date Jim pays the bill, the exchange rate is SFR2 = GBP 1. Jim records an expense of GBP 100. Alternatively, businesses may record transactions in another currency using some sort of standard rate for some period, such as the average rate for the month. Businesses using the accrual method of accounting may recognize revenue or expense in one period and receive or pay it in another. In the intervening period the exchange rate may have changed. When an accrued item is settled, the difference due to exchange rate movement in the amount accrued and the amount settled is treated as foreign exchange gain or loss. This gain or loss is recognized in the same manner as the underlying transactions, such as an ordinary travel expense.
Views: 108 The Audiopedia
Foreign Exchange Markets, James Tompkins
 
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This is the tenth lecture in the "International Finance" series in which is I discuss the foreign exchange markets. What are they, why do they exist, how large are these markets and why are they getting larger? These are all questions I address and I further discuss four types of exchange rate markets including the spot, forward, futures and options markets. The reason for this topic is that in the next lecture we will be using these markets as a way to manage exchange rate risk in the short term. Hence an understanding of this lecture is important before proceeding to lecture 11 on foreign exchange hedging.
Views: 13095 Understanding Finance
How Interest Rates Affect the Market
 
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Investors should observe the Federal Reserve’s funds rate, which is the cost banks pay to borrow from Federal Reserve banks. What's going on with Japan's interest rates? Read here: http://www.investopedia.com/articles/investing/012916/bank-japan-announces-negative-interest-rates.asp?utm_source=youtube&utm_medium=social&utm_campaign=youtube_desc_link
Views: 79977 Investopedia
Managing your foreign exchange risk
 
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A proper foreign exchange (FX) policy can help your Canadian business increase international sales without eroding profit margin and cash flow. For more information, read our FX Policy guide: http://bit.ly/2dGOtEZ Brought to you by Export Development Canada
Accounting for Foreign Currency - Part 1/5
 
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Created on 3 October 2013. It covers the accounting for the effects of changes in foreign exchange rates pursuant to AASB121 (which is equivalent to IAS21). Topics include: - Accounting for foreign currency transactions - Accounting for foreign currency translations Part 1 is an introduction to the topic as well various required definitions
Views: 22606 drdavebond
AS 11    ACCOUNTING FOR THE EFFECTS OF CHANGES IN  FOREIGN EXCHANGE RATES
 
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AS 11 ACCOUNTING FOR THE EFFECTS OF CHANGES IN FOREIGN EXCHANGE RATES
Views: 536 Kri Agarwal
Recognition of Foreign Exchange Differences in Financial Statements
 
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join my Whatsapp Broadcast / Group to receive daily lectures on similar topics through this Whatsapp direct link https://wa.me/917736022001 by simply messaging YOUTUBE LECTURES Did you liked this video lecture? Then please check out the complete course related to this lecture, available at discounted (10% off ) price with life time validity and certificate of completion. Enrollment Link For Students Outside India: https://bit.ly/2MoLJ14 Enrollment Link For Students From India: https://www.instamojo.com/caraja/accounting-standards-a-complete-study/?discount=inyasacs2 Our website link : https://www.carajaclasses.com Welcome to this course "Accounting Standards A Complete Study" The objective of this course is to have a complete overview of theory and practice of Accounting Standards issued by Institute of Chartered Accountants of India. In this course, i have taken efforts to explain each and every part of Accounting Standards and they will be supported by case studies as well. Knowledge of Accounting Standards is very essential from Examination perspective as well from Practical angle. Because, Accounting Standards significantly influence the way Financial Statements are prepared and presented. Students pursuing professional courses like Chartered Accountancy, Cost and Management Accountancy, Company Secretaryship, etc. should have through knowledge of Accounting Standards. I will be covering following Accounting Standards in this course: AS 1 Disclosure of Accounting Policies AS 2 Valuation of Inventories AS 3 Cash Flow Statements AS 4 Contingencies and events occuring after Balance Sheet Date AS 5 Net Profit or Loss for the period, Prior period items and Changes in Accounting Policies AS 10 Property, Plant and Equipment AS 11 Effects of Changes in Foreign Exchange Rates AS 12 Accounting for Government Grants AS 13 Accounting for Investments AS 16 Borrowing Costs AS 17 Segment Reporting AS 22 Accounting for Taxes on Income This course is structured in self paced learning style. You can learn these number crunching topics at your own pace. Use head phone, have note pad / excel opened to scribble or take note of what you are learning. As already mentioned in the Disclaimer, i have added only two AS now. More will be added in the coming days. Wish you a happy learning.
Views: 284 CARAJACLASSES
Can I Get Cash Flow Investing in San Diego Real Estate?
 
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For the full podcast episode, transcript and show notes, visit http://bit.ly/YMYW-199 On the Your Money, Your Wealth® podcast, Joe Anderson, CFP® and Big Al Clopine answer a question from Natalie: "My brother and I have a property for sale in Pacific Beach and we have an interested buyer. After all is said and done, I’ll have just under $600,000 in hand and want to make a 1031 exchange. I can get a multi-family that has high cash flow, a priority for me because I depend on it as part of my monthly income, but I don’t want to deal with constant hurricane damage. I’ve been told I can get a property 10-15 miles inland in San Diego, upgrade it and it will yield a higher cash flow than something on the beach. I have a hard time believing that if I were to take out a $1M loan I would get any cash flow after paying off the loan and possible upgrades. The other option I was thinking of is a NNN (triple net lease) but I’m aware of the risks associated with those. Not getting a good location, not backed by corporate, if the tenant goes bankrupt, or if it’s vacant and then it’s not generating anything. Yet, it’s also practically maintenance free. I’d like to know what your thoughts are about investing in San Diego as you come highly recommended. Listen to the podcast: http://bit.ly/YMYW-199 If you would like to schedule a free assessment with one of our CFP® professionals, click here: https://purefinancial.com/lp/free-assessment/ Make sure to subscribe to our channel for more helpful tips and stay tuned for the next episode of “Your Money, Your Wealth.” http://bit.ly/2FDSfK2 Channels & show times: http://yourmoneyyourwealth.com https://purefinancial.com IMPORTANT DISCLOSURES: • Investment Advisory and Financial Planning Services are offered through Pure Financial Advisors, Inc. A Registered Investment Advisor. • Pure Financial Advisors Inc. does not offer tax or legal advice. Consult with their tax advisor or attorney regarding specific situations. • Opinions expressed are subject to change without notice and are not intended as investment advice or to predict future performance. • Investing involves risk including the potential loss of principal. No investment strategy can guarantee a profit or protect against loss in periods of declining values. • All information is believed to be from reliable sources; however, we make no representation as to its completeness or accuracy. • Intended for educational purposes only and are not intended as individualized advice or a guarantee that you will achieve a desired result. Before implementing any strategies discussed you should consult your tax and financial advisors.
SCA CEO Jan Johansson commenting year-end report 2010 - Earning per share rose 17%
 
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Profit before tax rose 6% (10% excl. exchange rate effects) to SEK 8,492m. Net sales decreased by 2% (increased by 5% excl. exchange rate effects and divestments) to SEK 109,142m. Cash flow from current operations was SEK 7,399m. Proposed dividend 4.00 SEK (3.70)per share. http://www.sca.com
Views: 435 SCA
How to make journal Entry for unadjusted Forex Gain/Loss
 
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DOWNLOAD FREE TDL : http://www.promptidea.com/tdl-purchase/ Dear Friends, Today we are discussing about how to solve unadjusted forex gain/loss amount in tally ERP9 Steps: 1. Create a ledger as Forex gain or loss under Indirect Expenses 2. Create a Voucher Class. 3. Go to Accounts Info--- Voucher Types--- Alter--- Select Journal. 4. Specify a Voucher Class name. For example, Forex Class. 5. Set the option Use Class for Forex Gain/Loss Adjustments? to Yes. 6. Select Forex gain or loss ledger. 7. Go to Voucher entry --- Use F7: Journal--- Select the Voucher Class (Forex Class). If you have any doubt feel free to contact us.
Views: 14153 #VIDYA TV
The Gold Standard: How Does it Work? Do We Need It?
 
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The Gold Standard: How Does it Work? Do We Need It? 🌟SPECIAL OFFERS: ► Free 30 day Audible Trial & Get 2 Free Audiobooks: https://amzn.to/2Iu08SE ...OR: 🌟 try Audiobooks.com 🎧for FREE! : http://affiliates.audiobooks.com/tracking/scripts/click.php?a_aid=5b8c26085f4b8 The gold standard is a monetary system in which the standard economic unit of account is a fixed weight of gold. There are distinct kinds of gold standard. First, the gold specie standard is a system in which the monetary unit is associated with circulating gold coins, or with the unit of value defined in terms of one particular circulating gold coin in conjunction with subsidiary coinage made from a less valuable metal. Similarly, the gold exchange standard typically does not involve the circulation of gold coins, instead using notes or coins made of silver or other metals, but where the authorities guarantee a fixed exchange rate with another country that is on the gold standard. This creates a de facto gold standard, in that the value of the silver coins has a fixed external value in terms of gold that is independent of the inherent silver value. Finally, the gold bullion standard is a system in which gold coins do not circulate, but in which the authorities have agreed to sell gold bullion on demand at a fixed price in exchange for the circulating currency. No country currently uses the gold standard as the basis of its monetary system, although several hold substantial gold reserves. (from Wikipedia) There are strong arguments for and against the gold standard. Others say that neither the Federal Reserve OR the gold standard should exist, and that instead, the U.S. Treasury itself should control the currency supply by issuing a Greenback currency (rather than the PRIVATE Federal Reserve Bank). This position's case has been well made in the documentary film "The Secret of Oz" by Bill Still. Watch "The Secret of Oz" for free on Bill Still's channel: http://www.youtube.com/watch?v=swkq2E8mswI&feature=plcp SUBSCRIBE to Bright Enlightenment: http://www.youtube.com/BrightEnlightenment Join the club: http://www.facebook.com/BrightEnlightenment What do you think? Federal Reserve? Gold Standard? U.S. Treasury Greenbacks? Leave a comments, thoughts, and opinions in the comments!
Views: 111084 Bright Enlightenment
ACCA P2 Foreign currency (IAS 21) - Functional currency
 
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ACCA P2 Foreign currency (IAS 21) - Functional currency Free lectures for the ACCA P2 Corporate Reporting Exams
Views: 21071 OpenTuition
Formula on Financial Stability Business Training Video by Vivek Bindra (hindi)
 
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In this video, Mr. Vivek Bindra talks about compounding inflation and compounding effect. He stresses upon the need to grow “out of turn” instead of “turn by turn” for extraordinary success. He also makes a complex looking financial model look very simple and gives smart tips for money management and financial stability. To Attend a 4 hour Power Packed “Extreme Motivation & Peak Performance” Seminar of BOUNCE BACK SERIES, Call at +919310144443 or Visit https://bouncebackseries.com/ To attend upcoming LEADERSHIP FUNNEL PROGRAM, Call at +919810544443 or Visit https://vivekbindra.com/upcoming-programs/leadership-funnel-by-vivek-bindra.php Follow our Official Facebook Page at https://facebook.com/DailyMotivationByVivekBindra/ and get updates of recent happenings, events, seminars, blog articles and daily motivation. Mr. Vivek Bindra is the best Leadership Trainer, facilitator, coach and Leadership guru, and a leading Leadership doyen and expert. Mr. Bindra can be contacted for the best Leadership trainings, he is also the best Leadership guide, coach and mentor and a master motivator. Mr. Bindra is a master Leadership strategist and a Leadership manager. Mr. Bindra is a good Leadership expert. Mr. Vivek Bindra is an effective Leadership skills enabler, he trains you on the art of how to have better motivation, develop better Leadership skills, importance of Leadership, why is it good to have motivation, why motivation is important in the workplace, why is it good to have motivation, why improve Leadership skills, Why is motivation important for college students, How to sustain your motivation to study, How to sustain your motivation at work, How to sustain your motivation in college, Leadership Hindi speaker, Leadership Hindi video, Leadership Hindi videos for success, best Leadership Hindi video, corporate speakers, best corporate speakers, famous corporate speakers, business, speakers. Best business speakers, Leadership business speakers, great business speakers, Leadership speakers about life, Leadership speakers about bullying, Leadership speakers for success, Leadership speakers for success in Hindi, Leadership speakers for business, Leadership speakers for college ,students, Leadership speakers for students, Leadership speakers for women, Leadership speakers for teenagers, Leadership speakers for youth, Leadership speakers for life, Leadership speakers athletes, Leadership speakers in India, Leadership speakers in Hindi, Indian Leadership speakers, Indian Leadership speakers in Hindi, top Leadership speakers in India, best Leadership speakers in India, Leadership speakers on leadership, Leadership speakers on life, Leadership speakers of India, Leadership speakers on education, best Leadership speakers of all time, Leadership speakers success, Leadership speakers videos, Leadership speakers women, Leadership Hindi speaker, Leadership Hindi video, Leadership Hindi videos for success, best Leadership Hindi video, corporate speakers, best corporate speakers, famous corporate speakers, business speakers, best business speakers, Leadership business speakers, great business speakers, Leadership speakers about life, Leadership speakers about bullying, Leadership speakers for success, Leadership speakers for success in Hindi, Leadership speakers for business, Leadership speakers for college students, Leadership speakers for students, Leadership speakers for women, Leadership speakers for teenagers, Leadership speakers for youth, Leadership speakers for life, Leadership speakers athletes, Leadership speakers in India, Leadership speakers in Hindi, Indian Leadership speakers, Indian Leadership speakers in Hindi, top Leadership speakers in India, best Leadership speakers in India, Leadership speakers on leadership, Leadership speakers on life, Leadership speakers of India, Leadership speakers on education, best Leadership speakers of all time, Leadership speakers success, Leadership speakers videos, Leadership speakers women, Leadership speech in Hindi, Leadership speech for students, Leadership speech about life, Leadership speech about dreams, Leadership speech confidence, Leadership speech college, Leadership speech coach, Leadership speech education, Leadership speech for success, Leadership speech for success in Hindi, Leadership speech for students in Hindi, Leadership speech for success for students, Leadership speech from movies, Leadership speech guru, Leadership speech in Hindi, Leadership speech in English, Leadership speech in Hindi for success, Leadership speech in Hindi. Why is Leadership important for college students, How to sustain your Leadership to study, How to sustain your Leadership at work, How to sustain your Leadership in college, Leadership Hindi speaker, Leadership Hindi video, Leadership Hindi videos for success, best Leadership Hindi video, corporate speakers, best corporate speakers, famous corporate speakers, business, speakers. Best business speakers.
What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning & explanation
 
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✪✪✪✪✪ WORK FROM HOME! Looking for WORKERS for simple Internet data entry JOBS. $15-20 per hour. SIGN UP here - http://jobs.theaudiopedia.com ✪✪✪✪✪ ✪✪✪✪✪ The Audiopedia Android application, INSTALL NOW - https://play.google.com/store/apps/details?id=com.wTheAudiopedia_8069473 ✪✪✪✪✪ What is HEDGE ACCOUNTING? What does HEDGE ACCOUNTING mean? HEDGE ACCOUNTING meaning - HEDGE ACCOUNTING definition - HEDGE ACCOUNTING explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Hedge accounting is an accountancy practice. All entities are exposed to some form of market risk. For example, gold mines are exposed to the price of gold, airlines to the price of jet fuel, borrowers to interest rates, and importers and exporters to exchange rate risks. Many financial institutions and corporate businesses (entities) use derivative financial instruments to hedge their exposure to different risks (for example interest rate risk, foreign exchange risk, commodity risk, etc.). Accounting for derivative financial instruments under International Accounting Standards is covered by IAS39 (Financial Instrument: Recognition and Measurement). IAS39 requires that all derivatives are marked-to-market with changes in the mark-to-market being taken to the profit and loss account. For many entities this would result in a significant amount of profit and loss volatility arising from the use of derivatives. An entity can mitigate the profit and loss effect arising from derivatives used for hedging, through an optional part of IAS39 relating to hedge accounting. A specific type of hedging transaction that entities can engage in aims to manage foreign currency exposure. These hedges are undertaken for the economic aim of reducing potential loss from fluctuations in foreign exchange rates. However, not all hedges are designated for special accounting treatment. Accounting standards enable hedge accounting for three different designated forex hedges: A cash flow hedge may be designated for a highly probable forecasted transaction, a firm commitment (not recorded on the balance sheet), foreign currency cash flows of a recognized asset or liability, or a forecasted intercompany transaction. A fair value hedge may be designated for a firm commitment (not recorded) or foreign currency cash flows of a recognized asset or liability. A net investment hedge may be designated for the net investment in a foreign operation. The aim of hedge accounting is to provide an offset to the mark-to-market movement of the derivative in the profit and loss account. For a fair value hedge this is achieved either by marking-to-market an asset or a liability which offsets the P&L movement of the derivative. For a cash flow hedge some of the derivative volatility into a separate component of the entity's equity called the cash flow hedge reserve. Where a hedge relationship is effective (meets the 80%–125% rule), most of the mark-to-market derivative volatility will be offset in the profit and loss account. To achieve hedge accounting requires a large amount of compliance work involving documenting the hedge relationship and both prospectively and retrospectively proving that the hedge relationship is effective.
Views: 8589 The Audiopedia
Foreign Exchange Fluctuation, Foreign Exchange fluctuation entries in tally
 
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Foreign Exchange fluctuation gain entry, Foreign Exchange fluctuation loss entry, Foreign Exchange fluctuation gain or loss entry, foreign exchange fluctuation calculation, Tally material, Tally classes, journal entries in tally, income entry in tally, payment entry in tally, how to post foreign transactions in tally, how to calculate foreign exchange fluctuation entries in tally erp9, tally erp9 entries. Purchase and sales entries, exchange rate
Views: 5764 Wisdom Tally
Accounting for International Transactions | Financial Accounting | CPA Exam FAR | Chp 15 p 5
 
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foreign currency translation, foreign currency adjustments, foreign currency transactions, exchange rate, forign transactions, other comprehensive income, functional; currency, translation method, monetary items, non-monetary items, remeasurement, dysfunctional, weighted average rate, forward exchange rate, direct method, indirect method
Interview with SCA CEO Jan Johansson on the Q2 report 2010
 
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Net sales decreased by 3% (excluding exchange rate effects, net sales increased by 4%) to SEK 54,374m (56,242). Profit before tax, excluding restructuring costs, rose 12% (16% excluding exchange rate effects) to SEK 3,944m (3,525). Earnings per share were SEK 3.57 (3.24). Cash flow from current operations was SEK 2,816m (4,687). http://www.sca.com
Views: 622 SCA
Forward Contract and AS 11
 
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join my Whatsapp Broadcast / Group to receive daily lectures on similar topics through this Whatsapp direct link https://wa.me/917736022001 by simply messaging YOUTUBE LECTURES Did you liked this video lecture? Then please check out the complete course related to this lecture, available at discounted (10% off ) price with life time validity and certificate of completion. Enrollment Link For Students Outside India: https://bit.ly/2MoLJ14 Enrollment Link For Students From India: https://www.instamojo.com/caraja/accounting-standards-a-complete-study/?discount=inyasacs2 Our website link : https://www.carajaclasses.com Welcome to this course "Accounting Standards A Complete Study" The objective of this course is to have a complete overview of theory and practice of Accounting Standards issued by Institute of Chartered Accountants of India. In this course, i have taken efforts to explain each and every part of Accounting Standards and they will be supported by case studies as well. Knowledge of Accounting Standards is very essential from Examination perspective as well from Practical angle. Because, Accounting Standards significantly influence the way Financial Statements are prepared and presented. Students pursuing professional courses like Chartered Accountancy, Cost and Management Accountancy, Company Secretaryship, etc. should have through knowledge of Accounting Standards. I will be covering following Accounting Standards in this course: AS 1 Disclosure of Accounting Policies AS 2 Valuation of Inventories AS 3 Cash Flow Statements AS 4 Contingencies and events occuring after Balance Sheet Date AS 5 Net Profit or Loss for the period, Prior period items and Changes in Accounting Policies AS 10 Property, Plant and Equipment AS 11 Effects of Changes in Foreign Exchange Rates AS 12 Accounting for Government Grants AS 13 Accounting for Investments AS 16 Borrowing Costs AS 17 Segment Reporting AS 22 Accounting for Taxes on Income This course is structured in self paced learning style. You can learn these number crunching topics at your own pace. Use head phone, have note pad / excel opened to scribble or take note of what you are learning. As already mentioned in the Disclaimer, i have added only two AS now. More will be added in the coming days. Wish you a happy learning.
Views: 2498 CARAJACLASSES
Initial Recognition of Foreign Exchange Transactions
 
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join my Whatsapp Broadcast / Group to receive daily lectures on similar topics through this Whatsapp direct link https://wa.me/917736022001 by simply messaging YOUTUBE LECTURES Did you liked this video lecture? Then please check out the complete course related to this lecture, available at discounted (10% off ) price with life time validity and certificate of completion. Enrollment Link For Students Outside India: https://bit.ly/2MoLJ14 Enrollment Link For Students From India: https://www.instamojo.com/caraja/accounting-standards-a-complete-study/?discount=inyasacs2 Our website link : https://www.carajaclasses.com Welcome to this course "Accounting Standards A Complete Study" The objective of this course is to have a complete overview of theory and practice of Accounting Standards issued by Institute of Chartered Accountants of India. In this course, i have taken efforts to explain each and every part of Accounting Standards and they will be supported by case studies as well. Knowledge of Accounting Standards is very essential from Examination perspective as well from Practical angle. Because, Accounting Standards significantly influence the way Financial Statements are prepared and presented. Students pursuing professional courses like Chartered Accountancy, Cost and Management Accountancy, Company Secretaryship, etc. should have through knowledge of Accounting Standards. I will be covering following Accounting Standards in this course: AS 1 Disclosure of Accounting Policies AS 2 Valuation of Inventories AS 3 Cash Flow Statements AS 4 Contingencies and events occuring after Balance Sheet Date AS 5 Net Profit or Loss for the period, Prior period items and Changes in Accounting Policies AS 10 Property, Plant and Equipment AS 11 Effects of Changes in Foreign Exchange Rates AS 12 Accounting for Government Grants AS 13 Accounting for Investments AS 16 Borrowing Costs AS 17 Segment Reporting AS 22 Accounting for Taxes on Income This course is structured in self paced learning style. You can learn these number crunching topics at your own pace. Use head phone, have note pad / excel opened to scribble or take note of what you are learning. As already mentioned in the Disclaimer, i have added only two AS now. More will be added in the coming days. Wish you a happy learning.
Views: 164 CARAJACLASSES
How to pay off a 30 year home mortgage in 5-7 years
 
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SUMMARY: In the above video I reveal a powerful strategy that is practically available to all, but is known and fully understood by a very few. If one takes the time to learn and implement this method of eliminating debt, one may find themselves pleasantly surprised of how quickly their home mortgage, auto loans, student loans or business loans can be completely paid off. This strategy is known as Velocity Banking and in the video I will demonstrate how Velocity Banking can be used to pay off a 30 year home mortgage in just 5-7 years without sending double payments to the bank or changing one’s current level of income. RECAP OF THE VIDEO: I start off by creating a scenario of a financial situation by taking an average household net income in the United States combined with some of the basic monthly expenses: home mortgage, minimum payment on a credit card, car payment and living expenses which include groceries, utilities, gym membership… Once all expenses are identified and subtracted from the net monthly income it is important to understand the impact of cash flow, the difference between a loan and a line of credit, how the interest of a loan and a line of credit is calculated, and how monthly payments on a mortgage are dispersed between interest and principal paydown. To help demonstrate these differences I create tables and an amortization graph. As I go on to unveil the main differences I also identify the biggest reason why nowadays most homeowners are unable to payoff their home mortgages due to the unstrategic use of home refinancing. By this point having had identified the difference between a loan and a line of credit I can reveal the benefits of utilizing a line of credit to pay off a home mortgage in 5-7 years. This is where I get into the Velocity Banking strategy which incorporates an unaccustomed method of moving one’s entire monthly paycheck into a line of credit instead of the accustomed checkings and savings accounts. By adopting this method one can leverage a line of credit to free up cash flow, gain cash back rewards, build credit history and improve credit score, but the greatest leverage created is the thousands if not hundreds of thousands of dollars in interest savings. KARL'S MORTGAGE CALCULATOR APP: https://itunes.apple.com/us/app/karls-mortgage-calculator/id1025852681?mt=8 Android version: https://play.google.com/store/apps/details?id=com.drcalculator.android.mortgage ★☆★ SUBSCRIBE TO MY YOUTUBE CHANNEL FOR VIDEOS ABOUT REAL ESTATE AND BUSINESS ★☆★ ► Velocity Banking & Real Estate Investing Course - Please email me at [email protected] for more information. ★☆★ CONNECT WITH ME ON SOCIAL MEDIA ★☆★ FACEBOOK: https://www.facebook.com/Laura-Pitko-1464576883611081/ INSTAGRAM: https://www.instagram.com/laura_pitko24/ DISCLAIMER: I (Laura Pitkute) am not a financial advisor, real estate broker, a licensed mortgage broker, not a certified financial planner, not a licensed attorney, and not a certified public accountant, therefore please consult with a competent professional prior to engaging in any financial strategies. Not everyone will experience 100% success rate by using this strategy as it requires a commitment to keep applying this strategy over time until the desired result is achieved. I (Laura Pitkute) do not promise or guarantee any specific outcomes and/or results from the use of this strategy.
Views: 2700084 Laura Pitko
Discounted Cash Flow Further Aspects, Lease versus Buy - ACCA Financial Management (FM)
 
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Discounted Cash Flow Further Aspects, Lease versus Buy - ACCA Financial Management (FM) *** Complete list of free ACCA FM lectures is available on OpenTuition.com https://opentuition.com/acca/fm/ *** Free lectures for the ACCA Financial Management (FM) Exam To benefit from this lecture, visit opentuition.com/acca to download the notes used in the lecture and access ALL free resources: ACCA lectures, tests and Ask the ACCA Tutor Forums Please go to opentuition to post questions to ACCA Tutor, we do not provide support on youtube.
Views: 1197 OpenTuition
What is Currency Hedging?
 
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Welcome to the Investors Trading Academy talking glossary of financial terms and events. Our word of the day is “Currency Hedging” In simple terms, currency hedging is the act of entering into a financial contract in order to protect against unexpected, expected or anticipated changes in currency exchange rates. Hedging can be likened to an insurance policy that limits the impact of foreign exchange risk. Hedging is often achieved through the use of derivatives such as options or futures. Hedging is a way for a company to minimize or eliminate foreign exchange risk. Two common hedges are forward contracts and options. A forward contract will lock in an exchange rate today at which the currency transaction will occur at the future date. Essentially, there are two options available to an investor: 1) be exposed to currency fluctuations ; or 2) be currency hedged. The objective of currency hedging is to reduce or eliminate the effects of foreign exchange movements over the life of the investment, such that a Canadian investor receives a return solely based on the change in value of the underlying assets, without the effect of changes in currency values. By Barry Norman, Investors Trading Academy - ITA
SCA's Q3 2012 interim report
 
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Operating profit, excluding items affecting comparability, rose 11%. Net sales rose 3% (8% excluding exchange rate effects and divestments) to SEK 61,963m (60,402). Operating profit, excluding items affecting comparability, rose 11% (13% excluding exchange rate effects and divestments) to SEK 6,224m (5,599). Earnings per share were SEK 4.09 (5.66). Cash flow from current operations was SEK 5,607m (3,802).
Views: 436 SCA