Discussion Of Accounting Policy And Its Implications Of Leases Finance Essay - Free Essay Example

Sample details Pages: 9 Words: 2621 Downloads: 7 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? ASL capitalized its finance leases at inception at the fair value of the leased asset or lower, at the present value of the minimum lease payments, when there is a transfer of substantially all risks and rewards incidental to ownership of the leased assets to the Group. Capitalized leased assets are depreciated over the shorter of the lease term and the estimated useful life if there is no reasonable certainty that the Group will obtain ownership by the end of the lease term. sj.tay.20092011-03-04T21:56:00 The accounting measures the firm uses (quite long) I was trying to use it to link to the point that depreciation may play a significant impactÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦Thus, the Groups depreciation policy of estimating the useful life would have a significant impact on the reported performance. Don’t waste time! Our writers will create an original "Discussion Of Accounting Policy And Its Implications Of Leases Finance Essay" essay for you Create order A longer estimated useful life delays expense recognition. It overstates income in early term and understates income later in the lease term. Compared to Jaya, ASL seems aggressiveGrace2011-03-05T14:45:00 Why aggressive? in determining the useful lives of leasehold property and buildings. (ASL: 20-30 years; Jaya: remaining 1-18 years) However, ASLs estimates are reasonable as they are the same as some of its competitors like Otto Marine Limited  [1]  and CIMC Raffles Offshore Singapore Limited  [2]  . The financing lease liabilities are stated on ASLs balance sheet under interest-bearing loans and borrowings. Such a classification is fine as it is still an on-balance sheet liability. Also, ASL has included the finance lease liability into its total debt when calculating its gearing ratio. Such an approach is uncommon as people usually only include all borrowings as total debt. Hence, the additional finance lease liability will be increase the total debt which will th en increase gearing ratio of debt-to-equity. A higher gearing ratio, at first sight, may not be desirable as it shows the Group poorer ability to cover its long-term obligations. However, there is tax deductibility on interest (including the finance lease interest) which will help to lower tax expense and increase profit after tax. On the other hand, ASL enters into operational leases on its vessels and commercial property. These leases are off-balance sheet liabilities. As lease interests are included with lease rental, it understates both ASLs operating income and interest expense. Thus, interest coverage ratio is inflated. Not only that, a higher lease expense and lower interest understates operating cash flow and overstates financing cash flow. In addition, operating leases understate liabilities and assets. Thus, solvency ratios and return on investment ratios are improved. If we were to compare to Jaya, the company only has operating leases. This is surprising given that the type of industry it is in, most marine companies would want to lease plant and machinery for a major part of the assets useful life and capitalized the large amount of lease as finance lease. Also, depreciation is usually accounted into the lease agreement which at the end of the finance lease, the lessee can pay no more than a fair market value to gain full ownership of the asset. Thus, Jaya seems to place all leases as operating so as to reduce the likelihood of debt covenant violation and improving financial performance ratios like ROA via financial distortions. (Adjustments)sj.tay.20092011-03-04T21:56:00 I dont know how to comment on the adjustments..If we were to capitalize operating leases back into the companys Grace2011-03-05T14:48:00 Which company?financial statements to get a more proper view of their true debt and related expenses (refer to appendix), there is no change in net income. Non-consolidated associates Jointly-controlled entities Even though proportionate consolidation is the benchmark method, ASL uses the equity method instead to consolidate its proportionate share of HKR-ASL Joint Venture Limited. By using such method, the joint ventures revenues, expenses, assets and liabilities are not consolidated with those of parent. The implication of doing so is that ASL may consciously manage their percentage shareholdings in their joint venture in order to influence how the financial performance is reported in their statement. The use of equity method implies that ASL may try to avoid the consolidation of the investees liabilities by taking the liabilities off balance sheet. However, at closer view, ASL only has one joint venture and it has disclosed the proportional share of the assets and liabilities in the notes just that it used the equity method to consolidate the statement. Not only that, the joint venture has high amount of assets and extraordinary little liabilities ($1,000) in FY2010, thus it is not a serious problem to not consolidate using proportionate method since it is not trying to hide any liabilities. (Adjustments for JV) Instead, if they were to consolidate the high asset to liabilities ratio from the joint venture, the high average total assets they get will lead to a lower return on assets (ROA). Thus, a lower overall profitability ratio would be achieved. Also, the higher assets will lower total asset turnover, hence reflecting badly on the groups efficiency at using its assets in generating revenue. The joint venture only has $1,000 liability and no turnover in FY2010 because it has been dormant since the completion of a ship-chartering project in FY2009. Initially, the joint venture was set up in 2005 to tap on the marine transportation business opportunities in China and the Board viewed it as an extension of the Groups existing core businesses  [3]  . Thus, the establishment of joint venture seems suspicious as it seems to suggest that the Group is usin g the joint venture just to complete on the project. Since they used the equity method, the large expenses and liabilities that may be associated to the building of the project would not need to be consolidated with the Groups financial statement. The group just has to reflect profit/loss from the joint venture. Hence, the cash flow from operating activities will appear to be rosy too. Jaya does not have joint venture. (Note that our group do not mention about associates as the method used by both groups is the same.) Provisions, contingent liabilities and assets Provisions Provision for warranty claims represents the best estimate of the Groups liability to repair vessels and replace affected parts during warranty period and is calculated based on past experience of the level of repairs and returns  [4]  . As the Groups offers general repair and maintenance services for vessels, the provision thus present a fair view of the liabilities the Group has to incur in the future. As the provision provided was based on an estimated figure, there is a possibility that management may underestimate the amount of provision. Thus, this decreases the Groups liabilities, especially during a bad year. Looking to the notes to the financial statement, it was unclear whether the provision was made for a particular job or a few jobs and how long the warranty period is. The provision charged during the past few years were always utilized instead of being reversed. This shows that (1) the Group has been fairly accurate in the estimation for provision (2) its shi prepair service needs improvement. In comparison, the provision for Jaya Holdings is made for the cancellation and deferment of certain committed purchase orders instead of warranty claims. Hence, the different purpose for which provision is provided for could reflect different amount of liabilities of the Group. In addition, the difference in reasons for provision made highlights the financials of the company. ASL did not provide for cancellation of orders as compared to Jaya probably reflects that ASL has better credibility among its shareholders. Therefore, the likelihood of cancellation of orders is low. It can be seen that provision covered under FRS 37 encompasses a wide area of issues. As long as it is more than 50% likelihood that a present obligation by the firm exists, the Group has to make a provision. Still, provision is an estimated amount and could be manipulated by management unless the firm is more forthcoming in its disclosure. Contingent liabilities The Group disclosed two contingent liabilities corporate guarantees (unsecured) and a legal claim for FY 2010. Corporate guarantees were given to the Groups subsidiaries in respect of bank loan agreements obtained. Provision should be made if it is likely that its subsidiaries default on these agreements. Items that are classified as contingent liabilities are not recognized on the balance sheet and therefore have no impact on the Groups financial figures. Therefore, this may be a blind spot to investors as management may choose not to recognise or account for provision despite the likelihood that its subsidiaries may default its payment. However, from FY 2006 to FY 2009, the Group has been maintaining an increasing net profit from long term chartering contracts and ship repair projects. Therefore, the chances of default by the Groups subsidiaries are considered to be low, no adjustment is required. The Group had also reported a legal claim as a contingent liability. In M ay 2009, two of its wholly-owned subsidiaries were involved in an incident, causing damage to an underwater pipeline. As a result, the subsidiaries were served with arbitration proceedings  [5]  by a customer for exposure to a third party claim for the damage caused. The claim could cost approximately USD 1.75 million if the subsidiaries were found liable. However, considering that the case is still in its early stages, it is uncertain how the case would proceed. It is not a matter that is wholly within the firms control as the case mainly depends on the customer to proceed with the claim. Therefore, it is justified for legal claim be classified under contingent liabilities. No adjustment is required. Similarly, Jaya Holdings disclosed the Groups financial guarantees as part of its contingent liabilities. But there is an incentive for management to recognise the guarantees under contingent liabilities instead of the balance sheet because it is not disclosed which company i n the Group the guarantee is for. In the event of a default, provision made would have prepared the management for unforeseen uncertainties. This allows for the flexibility to repay its liabilities and not being cash-strapped later. FRS 16: Property, Plant and Machinery Features: Both companies recognise fixed assets initially at cost if, and only if, the economic benefits flowing out from these assets to the entity are probable and can be measured reliably. They are then depreciated over their useful life on a straight line basis, less any impairment losses. Assets under construction or incomplete are recognised at cost but are not depreciated as they are not ready for use. Once the asset is held for disposal or when no future economic benefits are expected from its use, the assets are derecognized. Residual values and useful lives of the fixed assets are estimated based on the expected consumption pattern of future economic benefits. For ASL, the management estimation of useful lives range from 1 to 30 years. Changes in useful lives and hence, depreciation charges are primarily affected by the changes in expected utilization rate and technological developments. This would give the management more leeway as long as they can reasonable justify for any ch anges made. The useful lives of Jayas fixed asset are estimated to be from 12 to 15 years, which are based on past experience and industry trends. (Risks?) Accounting Flexibility: ASL: Annually, the management has the flexibility to change the depreciation policy, residual values and useful lives when deemed appropriate. Thus the depreciation policy is easily manipulated and can be adjusted to suit the quality of the firms earnings. Jaya: It is implicitly stated in the Notes that the residual values, useful lives and depreciation policy are reviewed annually to ensure consistency throughout the financial period. The management does not have significant control over the depreciation method and useful lives as these values need to be consistent with past estimates and industry trends. Thus, it is less likely to overstate its reported earnings. Accounting Strategy: Average useful life of fixed assets: As shown in tables above, the average useful lives of fixed assets are almost similar except for leasehold properties where ASL adopts a more aggressive approach in estimating its useful life. The straight-line basis adopted is simple as compared to accelerated depreciation as depreciation charges are allocated equally over the assets useful life. This would avoid big baths when using accelerated depreciation method. With reference to the Appendix, weighted average of useful life used is almost half of the weighted average of useful life remaining for ASL in FY 2009 and FY 2010. However, for Jaya, these weighted averages are almost equal to one another. One minor reason is the more aggressive approach taken by ASL. The average useful life of ASLs leasehold property is twice as much as that of Jaya. This causes the depreciation charges claimed over each financial year for ASL to be lower than Jaya. I believe the main reason is due to the compl etion of projects undertaken by ASL and the expansion of it Batam port operations. This causes the cost of ASLs fixed assets, excluding assets under construction, to increase substantially by 19% from FY 2009 to FY 2010. However, it is noted that the cost of Jayas fixed assets, excluding assets under construction, increased by 12%. The additions to Jayas fixed assets are partially set off by impairment losses incurred in FY2010. The total impairment loss recognised in Jayas financial reporting is $11m while ASL did not incur any impairment losses in FY 2010. FRS 23: Tangible Assets (Borrowing Costs) Features: Borrowing costs attributable to the acquisition, construction or production of a qualifying asset are capitalized. They define a qualifying asset that necessarily takes a substantial period of time to get ready for their intended use or sale. Thus, Jaya identified vessels under construction as qualifying assets. Whereas for ASL, the construction of vessels, plant and machinery and the development of yard facilities in China and Batam are assets under construction and hence, are classified under qualifying assets. Capitalization of qualifying assets commences when the activities to prepare assets for its intended use or sale are in progress. Capitalization ceases when assets are ready for their intended use. However the definition of substantial period of time defers for both companies. In ASLs balance sheet and notes, they disclosed interest expenses capitalized as part of the cost of property, plant and equipment, inferring that qualifying assets will take more than a year to b ring the assets to its intended use. But, this definition defers for Jaya where they defined qualifying assets as current assets- stocks and work-in-progress. Furthermore, the amount to be capitalized depends on the interest expense from funds borrowed generally. Both companies incur interest expenses from bank borrowings and finance leases which are then offset by the capitalized amount. We believe that this capitalized amount is identified as attributable to the qualifying assets. Accounting flexibility: ASL: The Group adopts an efficient and optimal interest cost structure to apply a mixture of fixed and variable interest rates on the borrowings. The interest rates applied increased from 3.65% in FY 2009 to 5.13% in FY 2010. Jaya: Adjusts interest rates to foreign currency exposure so as to minimise interest rate risks on borrowings. Only recently, the Group has restructured its bank borrowings into a 5-year USD denominated secured loans with a principal holiday for the first two years and quarterly repayment installments over the subsequent three years. Prior to the Scheme, the average interest rate was 6.05% in FY 2009 but fell to 2.84% in FY 2010. Accounting Strategy: The interest expense to be capitalized as part of the cost of the underlying assets forms an insignificant portion of the cost. Most of the acquisition costs of the qualifying assets are financed internally. In ASL FY 2010, about 3% of the cost of PPE is financed through borrowings whereas for Jaya, 23% of the cost of stocks and work-in-progress is financed via bank borrowings. Thus, ASLs management is more focused on financial risk then Jaya.

Personal Narrative- Television Remote Essay - 681 Words

Personal Narrative- Television Remote Those who are recognized as having authority earn power because of strong leadership skills and the drive to make the world a better place. When people use power to do good deeds they gain respect. A typical leader also holds something in his or her hands, like a staff, that yields power. It is amazing to see people follow an individual who is holding on to something. If they could possess that object then they too could have power. I agree that one must hold something to attain power, but it isn’t a staff that is needed. What a true leader needs is the television remote. Believe it or not, that little battery-operated piece of plastic with the multi-colored buttons can make anyone the supreme†¦show more content†¦A surge of power runs through the ruler as the channel begins to change. The ruler prepares to make an important decision. The subjects hold their breath as images flash by on the screen and those who hoped for football are silently cheering when the ruler releases his or her finger from the remote button and stops on channel nine. The decision is made and football wins. After the ruler makes the decision, the peasants who still wish to watch a movie instead of football begin to plan a revolt. The revolt is not a gender issue. Men and women peasants work together to create a plan to gain control. The ruler can read the peasants’ minds and places a firm grip on the piece of plastic. When the remote is taken from the hands of the one on the throne, all power is lost. The peasants are a little smarter than the ruler is. They look for the ruler’s weakness. They calmly leave the television area and head for the kitchen. The ruler has something they want so they head out in search of something the ruler wants. The peasants return and make the ruler an offering of pop and chips. 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Mayan Collapse Free Essays

The purpose of this investigation is to find the real reason why and how Copal collapsed. Copal was placed where Honduras is today; Copal showed they were great civilization of the cultural Amman life. People wondered what happened to the once great civilization. We will write a custom essay sample on Mayan Collapse or any similar topic only for you Order Now Copal civilization had a rapid fall do to diseases, natural disasters, overpopulation, economic disruption, and many more. All those things that can happen to a civilization bring a collapse. But people around wanted evidence, from information that I read it was said there was no follow period and land was Ewing overused. This was also hipping leading into another fact that the population was getting to large more than what civilization can hold. The evidence that kind of gave you the answer of the telling of overpopulation was the skulls and bones left behind. When the skulls were found there was a question was do these to skulls have different outcomes on what happened to them? Skull #1 showed it had severe anemia which probably killed the Copal citizen. Skull # 1 had spongy looking areas on the back of their skull which are caused by lack of iron in diet. The percentage was 0 percent of skeleton showed they had anemia. Skull # 2 showed the Amman culture way of they had being wrapped during childhood formed into shape that Mayans are use to. The teeth were carved in an intricate pattern, something that Maya upper social classes would do. Skull # 2 was also shown that it had spongy looking areas on the on there had. This Amman noble had anemia also. The evidence has now proved this was not a gradual fall. In the forest there were plants that could have evidence In how and why Copal collapsed. These plants can tell us how it collapsed based on heir life style and how It affected the plants. These plants showed that Copal valley had a heaver return back to the forest. I reached the conclusion that there were people with anemia when they died. A constant of over farming, too big of a population for Its own civilization, and economic disruption. This to me and evidence that there was a rapid decline going on. To prevent a collapse from happening It Is said that every society should have their own needs of rules, food, labor, drinks, and trader. Also your society should have educational purposes, with a passing of certain expectations. To make sure this Is all being followed your society should provide meaning and motivation to Its members. Amman Collapse By Distant-Johnson this was not a gradual fall. In the forest there were plants that could have evidence in their life style and how it affected the plants. These plants showed that Copal valley population for its own civilization, and economic disruption. This to me and evidence that there was a rapid decline going on. To prevent a collapse from happening it is expectations. To make sure this is all being followed your society should provide meaning and motivation to its members. How to cite Mayan Collapse, Papers

Mearns and Thorne Essay Example For Students

Mearns and Thorne Essay I recall feeling optimistic about the potential for our relationship and the clients state of readiness for counselling. She was decisive about improving her level of functioning and showed an admirable willingness to explore her feelings. Session two brought an opportunity for the growth of trust as the client took the risk of sharing feelings she described as pathetic, and received acceptance and understanding. She had arranged for her hairdresser be at her home when she returned from our session. However, that morning she had seen an advertisement for the Yellow Pages and, subsequently, did not want her hair coloured as her feelings of contamination were too high. At a superficial level, the client faced a decision to cancel or keep the appointment, but in terms of her determination to fight her problems, the situation held enormous significance. She worked through the positive and negative consequences of each option and subsequently chose to keep the appointment, despite her concerns about levels of subsequent anxiety. She returned the next week having experienced much less anxiety than expected and I felt this was a distinct victory for her in terms of empowerment and could be seen as a temporary restoration of her trust in the dependability of her organismic self. I remained congruent by offering congratulations on her achievement, but stated that my positive regard was not conditional on her movement towards growth. Following the first two sessions, I was questionned in university group supervision about my feelings for the client. I was privileged that an individual experiencing such self-rejection, had perceived an environment of sufficient safety to disclose personal material, whilst risking my rejection of her. I believed that the clients experiencing of warmth and unconditional regard was the most important ingredient for the fostering of trust between us, and that my communication of positive regard lessened her feelings of alienation; from self and others. Lietaer (1984) uses the term counter-conditioning to describe the process of the counsellors unconditional positive regard breaking down the link between meeting conditions of worth and being valued. In session four, the client had described the level of emotional support she received from her husband, and through reflection, became aware that his patience and warmth felt time-limited and conditional. It became apparent that our relationship was the first time she had been freely given the time and space to feel truly understood, and was consequently able to articulate her feelings to her satisfaction. Through reflection on my feelings, I was aware of a non-possessive warmth and respect, plus an initial desire to protect. My group supervisor questioned how such feelings might impede/facilitate the process, which I needed some time to consider. I feel my ability to communicate warmth and acceptance to be a personal strength, and believe it facilitated the clients feeling of being valued. However, a potential negative implication of feeling protective, would be to hold the client back through the desire to shield from potential failure or painful experience. I would be concerned if my response to the client was of pity, sadness and a desire to rescue her from her immediate experience. The desire to protect has lessened as the clients appearance of anxiety has reduced. In session four, the client was as low as I had ever witnessed her, experiencing nihilism with regard to her family and job. She did not return to any of the material we had focused on in previous sessions, instead talking about the difficulties with her family and job. On reflection, this could be indicative of her need to gain further strength before moving forward. At the end of session three, she had been contemplating showing her husband her affection by hugging him if discussing other concerns she avoided potentially disappointing me with her failure to act on this. She had perhaps realised that she was at a point of no return, but to go on would lead to considerable life changes, and session four may have been a pause to gather energy and coherence for the oncoming difficulties. I am aware that clients who drastically improve their self-acceptance may end up being a new person in an old life (Mearns and Thorne, 1990). .u187048670276e1ee4b74f91d3842fa05 , .u187048670276e1ee4b74f91d3842fa05 .postImageUrl , .u187048670276e1ee4b74f91d3842fa05 .centered-text-area { min-height: 80px; position: relative; } .u187048670276e1ee4b74f91d3842fa05 , .u187048670276e1ee4b74f91d3842fa05:hover , .u187048670276e1ee4b74f91d3842fa05:visited , .u187048670276e1ee4b74f91d3842fa05:active { border:0!important; } .u187048670276e1ee4b74f91d3842fa05 .clearfix:after { content: ""; display: table; clear: both; } .u187048670276e1ee4b74f91d3842fa05 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u187048670276e1ee4b74f91d3842fa05:active , .u187048670276e1ee4b74f91d3842fa05:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u187048670276e1ee4b74f91d3842fa05 .centered-text-area { width: 100%; position: relative ; } .u187048670276e1ee4b74f91d3842fa05 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u187048670276e1ee4b74f91d3842fa05 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u187048670276e1ee4b74f91d3842fa05 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u187048670276e1ee4b74f91d3842fa05:hover .ctaButton { background-color: #34495E!important; } .u187048670276e1ee4b74f91d3842fa05 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u187048670276e1ee4b74f91d3842fa05 .u187048670276e1ee4b74f91d3842fa05-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u187048670276e1ee4b74f91d3842fa05:after { content: ""; display: block; clear: both; } READ: Analysing Gap Model On Burger King Commerce EssayThe clients close relationships may flourish with her personal growth, or they may have relied upon the client being troubled, weak and physically distant. It would be ethical to encourage the client to consider these issues within therapy. I saw myself as a companion through this phase of regression, and I realised the futility of pre-empting sessional content, as the client will bring whatever is important at that time. It also emphasised the clients belief that I am strong enough to cope with her regression, that I would still value her and not attempt to remove her from her desolation.