Goodwill for Impairment CLAUDIA Inc. has an internally generated goodwill and did not amortize or tested for impairment. They cannot amortize because measuring the components are complex and associating the costs incurred with future benefits are too difficult. Goodwill cannot generate cash flows independently and is made as a combination with other assets making up a business; it needs to be assigned to a reporting unit or cash-generating unit in order to test for impairment. Under ASPE‚ the impairment
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16–1 COOLING – WATER PUMP ASSY (1ZZ–FE/3ZZ–FE) WATER PUMP ASSY (1ZZ–FE/3ZZ–FE) 160AO–01 INSPECTION 1. (a) INSPECT WATER PUMP ASSY Visually check the drain hole for coolant leakage. Hole B10233 1ZZ–FE‚3ZZ–FE ENGINE REPAIR MANUAL (RM923E) 14–38 ENGINE MECHANICAL – CYLINDER BLOCK (1ZZ–FE/3ZZ–FE) CYLINDER BLOCK (1ZZ–FE/3ZZ–FE) 140KO–01 COMPONENTS Compression Ring No.1 Compression Ring No.2 Oil Ring (Side Rail) Oil Ring (Expander) Piston z Snap Ring z Bush z Snap Ring Piston
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excellent care of it. Getting regularly scheduled professional auto repair services is one way to do so. Only entrust your car to experienced service providers who will maintain it in good condition. The best thing about dealing with professionals is that they don’t just offer auto repair services‚ but auto advice as well. Proper care is important for every car owner so in order to avoid a run-down car. Professional auto repair shop mechanics will also perform early diagnoses to catch issues before
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Running Head: SHERMAN COMPUTER REPAIR NEW DIRECTION Sherman Computer Repair New Direction Erica L Shupp University of Phoenix Sherman Computer Repair New Direction Sherman Computer Repair‚ a small computer repair company‚ has the opportunity to move from a computer repair company to a computer assembly company through the use of creativity and innovation (University of Phoenix‚ 2009‚ n.p.). “Innovation is the process by which organizations use their resources and competences to develop
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Case Study BLADE INC. CASE Submitted to Riyashad Ahmed(RyA) FIN-444 Sec-3 Submitted by Antu Biswas 102 0044 030 BLADE INC. CASE 1. What are the advantages Blades could gain from importing from and/or exporting to a foreign country such as Thailand? Ans: The advantages Blades could gain from importing from and/or exporting to Thailand could be Decrease their cost of goods sold‚ and increase Blades’ net income since rubber and plastic are cheaper when imported from a foreign country
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Level 3 Diploma for Children & Young People’s Workforce Unit 54: Principles for implementing Duty of Care in Health‚ Social Care or Children’s and Young People’s Setting. By Kerry Derbyshire. Kerry Derbyshire Unit Number: 4227 - 054 What is a “Duty of Care”? 1.1 Preventing mistakes and accidents Preventing mistakes and accidents As a child care provider we are expected to have a Duty of care within our work setting‚ we are all given the appropriate attention‚ watching for
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Credit repair has the power to transform your financial life and help you meet creditor guidelines. We are in a period of hard economic times. For the last three years lenders have tightened their requirements. Consumers everywhere are finding it difficult to get home loans‚ automobile financing‚ and even credit cards. Millions of credit cards holders have been contacted by their creditors and told that their credit limits have been reduced‚ and in many cases even informed that their cards have been
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Netflix‚ Inc. Case October 2‚ 2011 1. Netflix‚ Inc. has several competitive advantages in the movie rental business. * The strongest advantage they have would be the comprehensive library of titles that they are able to offer to their customers. They have developed a strong relationship with top studios and distributors to enable them to offer a broad selection. Netflix’s is constantly adding new releases and carrying numerous copies of the popular titles. * High levels of customer
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Scenario 1 Energy Inc. has a present obligation (IAS 37-17) and probable liability (ASC 450-20-25-2) on December 31‚ 2011 as a result of a past event‚ the contamination of the land‚ because it is virtually certain that a draft law requiring cleaning up will be enacted. It is probable (more likely than not) that Energy Inc. will be required to transfer economic benefits in settlement which is an outflow of resources embodying economic benefits in settlement (IAS 37-23). The amount of the obligation
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Visa‚ Inc. IPO Keller / Devry Managerial Finance - FIN-516 Visa American Express and the Diner’s Club were the forerunners in the consumer credit card business issuing their first cards to approximately 200 people in the mid to late 1950’s. The cards were mainly used for restaurants and entertainment purposes and the balances had to be paid immediately. In the summer of 1958‚ Bank of America (which would later grow and spinoff Visa and also become spinoff itself as the Bank of America Corporation
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