KlikoConsulting

07/09/2018

Te dashur miq, kompania PRET kerkon te punesoj nje Vleresues te Pasurive te Paluajtshme te grades se dyte. Nese njihni njeri me shkruani ne inbox ose ne adresen [email protected]

22/09/2017

http://go.pardot.com/l/228372/2016-09-22/6cr/?Referring_Source=Forum

07/06/2017

Stay strong. Never give up!

17/06/2016

http://www.accountingtoday.com/news/audit-accounting/fasb-releases-financial-instruments-standard-accounting-credit-losses-78414-1.html?utm_content=socialflow&utm_campaign=accountingtoday-fb&utm_source=facebook&utm_medium=social

The Financial Accounting Standards Board issued Thursday its long awaited accounting standards update for credit losses, part of the convergence project on financial instruments that it has been working on with the International Accounting Standards Board for eight years.

10/05/2016

In 1896, Puccini’s opera La bohème premiered in Turin, Queen Victoria surpassed her grandfather King George III as the UK’s longest-reigning monarch and professional services firm PwC — then Cooper Brothers — began auditing Barclays. In 2014, PwC

28/04/2016

17/03/2016

03/01/2016

KlikoConsulting ju uron nje vit te mbare dhe te suksesshem. Shendet dhe para!

04/08/2014

Banks are tending to capitalize expenses as intangible assets (mostly Goodwill, Banking Software) in their Balance Sheets, so that these expenses do not show up in the Income Statements.

Intangible assets are typically expensed according to their respective life expectancy.] Intangible assets have either an identifiable or indefinite useful life. Intangible assets with identifiable useful lives are amortized on a straight-line basis over their economic or legal life, whichever is shorter. Examples of intangible assets with identifiable useful lives include copyrights and patents. Intangible assets with indefinite useful lives are reassessed each year for impairment. If an impairment has occurred, then a loss must be recognized. An impairment loss is determined by subtracting the asset's fair value from the asset's book/carrying value. Trademarks and goodwill are examples of intangible assets with indefinite useful lives. Goodwill has to be tested for impairment rather than amortized. If impaired, goodwill is reduced and loss is recognized in the income statement

Although a number of banks operate in comparable Banking Markets the ratio of Intangible Assets as a % of total assets in the respective bank Balance Sheets varies substantially:

Unicredit carries 0,002% of total assets as intangible assets, Erste Bank Group carries 0,007% and Raiffeisen International carries 0,009% of total assets as intangible assets.

In the Banking Sector the best indicator for "real financial performance" is the Operating Cash Flow.

Operating Cash Flow in accounting is a measure of the amount of cash generated by a company's normal business operations. Operating cash flow is important because it indicates whether a company is able to generate sufficient positive cash flow to maintain and grow its operations, or whether it may require external financing. OCF is calculated by adjusting net income for items such as depreciation, changes to accounts receivable and changes in inventory.

In the case of banks the main Cash Flow Generators are loans provided to customers. If Banks are reporting e.g. a negative Operating Cash Flow of - 656 Mio. EUR or -4.430 Mio. EUR this clearly indicates that a substantial proportion of the "loan book"does not generate sufficient positive cash flow to maintain operations and Cash Flow Shortfalls needed to be offset by a substantial reduction of cash on hand and by having raised additional capital. As banks have to maintain a minimum "regulated" level of cash on hand and raising additional capital is getting more and more complicated in the financial industry, shareholders have to apply extra caution.

Stock Market Investors are strongly advised to have a close eye on the Operating Cash Flow generated by Financial Institutions and how much on Intangible Assets they carry on their Balance Sheets.

29/10/2013

Ne kete website do te gjeni leksione dhe video qe do te permiresojne fjalorin ne "Business English" dhe njohurite tuaja Ekonomike.

Business English Pod :: Learn Business English Online | Business English Pod provides MP3 ESL podcast lessons and online English training for intermediate and advanced business English learners. Each Business English podcast lesson features realistic training dialogs demonstrating different skills (...