Abstract The aim of this short paper is targeted at broadening general understanding of the impact of accounting for goodwill in the Non-for-Profit environment based on its financial practicability and how a focus on the fair value of goodwill goes to the heart of the value of an Organization. Various amendments and new accounting rules; Enron and WorldCom misfortunes; Ponzi Schemes and other white collar financial frauds have brought about stricter governance and financial statement reporting responsibilities
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198 Accounting Standard (AS) 14 (issued 1994) Accounting for Amalgamations Contents INTRODUCTION Definitions EXPLANATION Types of Amalgamations Methods of Accounting for Amalgamations The Pooling of Interests Method The Purchase Method Consideration Treatment of Reserves on Amalgamation Treatment of Goodwill Arising on Amalgamation Balance of Profit and Loss Account Treatment of Reserves Specified in A Scheme of Amalgamation Disclosure Amalgamation after the Balance Sheet Date ACCOUNTING STANDARD
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Corporate Social responsibility: Shell Oil-Nigeria Case Study By Fatorma Bolley Abstract Corporate Social Responsibility‚ CSR has become an important element in the business strategy of a growing number of companies worldwide. A large number of initiatives have been developed that aim to support companies in developing‚ implementing‚ and communicating about CSR‚ Shell
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TEST BANK IN CASH – LEGAL SIZE ACCNTFI MR. ALBNERT C. CHAN‚ BSC‚ CPA‚ MBA 3RD TERM DLS-CSB Ex. 173 The cash balance per books for Dexter Company on September 30‚ 2008 is $10‚740.93. The following checks and receipts were recorded for the month of October‚ 2008: Checks Receipts No. Amount No. Amount Amount Date 17 $372.96 22 $ 578.84 $843.86 10/ 5 18 $780.62 23 $1‚687.50 $941.54 10/21 19 $157.00 24 $ 921.30 $808.58 10/27 20 $587.50 25 $ 246.03 $967.00 10/30 21 $234
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11.2 a. Determine the current value of the bond if present market conditions justify a 14 percent required rate of return. PV = CF^n / (1 +i) ^n PV = CF n / (1 + i)^4 PV = 70 / (1 + .14) ^4 PV = 70 / (1.14) ^4 PV = 70/ 1.14 + 70/ 1.30 + 70/ 1.48 + 70/ 1.69 PV = 61.40 + 53.85 + 47.30 + 41.42 = $203.97 PV of the par value = 1‚000 PV = $203.97 + 1‚000 = $1203.97 b. Now‚ suppose Twin Oaks’ four-year bond had semiannual coupon payments. What would be its current value? (Assume a 7 percent
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Written by: Birgit Löhndorf Department of Marketing‚ Vienna University of Economics and Business‚ Vienna‚ Austria Written by: Adamantios Diamantopoulos Department of Business Administration‚ University of Vienna‚ Vienna‚ Austria Abstract Prior research acknowledges employees’ crucial role in building strong service brands‚ yet empirical research on how to turn employees into brand champions remains scarce and has been largely approached from an internal branding perspective. Drawing on social
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Case Study on Transfer Pricing: BYRCH’S PAPER COMPANY If I were to price these boxes any lower than $480 a thousand‚ said James Brunner‚ manager of Byrch Paper Company Thompson Division‚ I’d be countermanding my order of last month for our salesmen to stop shaving their bids and to bid full cost quotations. I’ve been trying for weeks to improve the quality of our business‚ and if I turn around now and accept this job at $430 or $450 or something less than $480‚ I’ll be tearing down this
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Week 2 – MS Access Lab Requirements: Problem 4.4 Retrieve the S&S In-Chapter Database (in Microsoft Access format) from Doc Sharing or the text’s Web site (or create the tables in <link linkend="ch04table05" preference="0">Table 4-5<xref linkend="ch04table05" label="4-5"/></link> in a relational DBMS product). Write queries to answer the following questions. <emphasis>Note</emphasis>: For some questions‚ you may have to create two queries—one to calculate an
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1. What is the MOST critical issue the US is facing today? The US is facing many critical problems‚ but one that does stand out has to be unemployment and the government not wanting to work for the people. I do agree that some Americans are unemployed for various reasons‚ but there certainly has to be a limit for that. I’m sure more than half of the unemployed Americans in the US are on welfare‚ which also puts a damper on the economy. I can use many examples of people I know. There’s people who
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