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IAS 14 Segment Reporting is a former International Accounting Standard that was fully withdrawn in 2009 and superseded by IFRS 8 Operating Segments. IAS 14 set guidelines on disclosing information by business segment in a company's financial statements. [1]
Customer Profitability Analysis (in short CPA) is a management accounting and a credit underwriting method, allowing businesses and lenders to determine the profitability of each customer or segments of customers, by attributing profits and costs to each customer separately. CPA can be applied at the individual customer level (more time ...
RFM is a method used for analyzing customer value and segmenting customers which is commonly used in database marketing and direct marketing.It has received particular attention in the retail and professional services industries.
Market segmentation is the process of dividing mass markets into groups with similar needs and wants. [2] The rationale for market segmentation is that in order to achieve competitive advantage and superior performance, firms should: "(1) identify segments of industry demand, (2) target specific segments of demand, and (3) develop specific 'marketing mixes' for each targeted market segment ...
ACSOI (Adjusted Consolidated Segment Operating Income) (also called Adjusted CSOI) is a non-GAAP accounting metric. The metric amortizes marketing and acquisition costs over several accounting periods. The "Adjusted" part of the metric increases ("inflates") a company's reported net income in the most recent accounting period.
Financial analysts can also use percentage analysis which involves reducing a series of figures as a percentage of some base amount. [1] For example, a group of items can be expressed as a percentage of net income. When proportionate changes in the same figure over a given time period expressed as a percentage is known as horizontal analysis. [2]
Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied primarily to the larger ones.
Business Analysis and Valuation Using Financial Statements: Text and Cases [2] is a textbook by Krishna Palepu and Paul Healy, which is widely used in worldwide MBA programs and finance courses. It is in its 5th edition, and also has an IFRS edition. [3] The fifth edition was released August 2012. [1]