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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Introduction According to Craig and Smyth (2002) cited in Boswell and Cannon (2010:Chapter) “Evidence-based practice has emerged from the desire of the majority of healthcare providers (both institutions and individual) to do what is right for the patient and what will result in more good than harm.” The Nursing Council of Hong Kong has devised a Code of Ethics for an accurate representation ofNurses’ ethical responsibilities since 1999. Code of Professional Conduct and Code of Ethics for Nurses
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Cebu Pacific Airlines is an airline established on ___________________________________ Ayrton Miguel G. de Leon graduated from Operation Brotherhood Montessori Center Inc.- Greenhills branch (OBMCI-GH). He had no academic awards but was always active in sports; he played varsity basketball all 4 years‚ won a championship as a captain in his senior year. He was also active in his CAT training as a non-commissioned officer won awards in the fancy drill competition and received a medal for excellence
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Marketing Strategies STARBUCKS MARKETING STRATEGY … MAKING SOCIAL MEDIA A DIFFERENCE MAKER Social Media and Starbucks marketing? When choosing to learn from others social media strategies‚ it is always helpful to choose one of the top dogs in social media. Meet Starbucks. They have been successfully executing their social media marketing plan since the first days of social media and social commerce. For over 5 years‚ and their strategies have played a significant role in their growth.
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CASE NUMBER # 1.2 CASE NAME “NIKE SPRINTS AHEAD OF COMPETITION‚ YET HAS A LONG WAY TO RUN” Submitted by Indrajit Rau (56) Jayanta Bhattarcharjee (57) Justin.P.Sam (61) Ruchi (119) Q1.) Should Nike switch from a focus on celebrities to a focus on its products in its advertising? Discuss the role of marketing research
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Mariano Marcos Memorial High School 2090 Dr M Carreon St Sta Ana‚ Manila The Effects of Computer Addiction to the Academic Performance of the Selected Students of MMMHS SY 2014-2015 Submitted to: Mrs. Elvira Limbo Date: October 30 2014 Submitted by: Kenneth Gregorio Year and Section: IV-I Chapter 1 I. Introduction It is known that people now are living in technological era. The computers become irreplaceable tool in every day life of almost
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S.No. HOLIDAY DATE MONTH DAY 1 Republic Day January 26‚ 2013 January Saturday 2 Holi March 27‚ 2013 March Wednesday 3 Independence Day August 15‚ 2013 August Thursday 4 Gandhi Jayanti October 2‚ 2013 Wednesday 5 Dussehra October 13‚ 2013 Sunday 6 Diwali November 3‚ 2013 November Sunday S.No. HOLIDAY DATE MONTH DAY 1 New Year’s Day January 1‚ 2013 Tuesday 2 Lohri/ Makara Shankranthi January 13‚ 2013 Sunday 3 Pongal January 14‚ 2013 Monday 4 Guru Govind
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Elex Speights February 12‚ 2014 ACG 5175 W.T. Grant Company Your mission is to apply tools of financial analysis to determine the major causes of Grant’s financial problems. If you had been performing this analysis contemporaneously with the release of publicly reported information‚ when would you have become skeptical of the ability of Grant to continue as a viable going concern? One of the major causes of Grant’s financial problem‚ is regarding the credit extension and credit terms.
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Final Project Apple Inc. (Apple)‚ an extremely successful and profitable American multinational corporation‚ was founded in the 1970s. As a technology company‚ it designs‚ manufactures‚ and markets personal computers‚ computer software‚ mobile phones‚ digital music players and sells related music software‚ and sells related product accessories. Furthermore‚ Apple’s distinguished and well profitable products and services include iPod‚ iPhone‚ Mac computers‚ Apple TV‚ Xserve‚ consumer and professional
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Kelly pitney began her consulting business‚ Kelly Consulting‚ on April 1‚ 2010. The accounting cylcle for Kelly Consulting for April ‚ including financial statements was illistrated on page 157-168. During May‚ kelly consulting entered the following transactions: May 3. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees‚ $2‚500. 5. Received cash from clients on account‚ $1‚750. 9. Paid cash for a newspaper advertisement‚ $300. 13. Paid
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