Case 08-01 Go With the Flow INC. 1. Insurance Settlement Proceeds According to ASC 230-10-45-12‚ “All of the following are cash inflows from investing activities: • a. Receipts from collections or sales of loans made by the entity and of other entities’ debt instruments (other than cash equivalents and certain debt instruments that are acquired specifically for resale as discussed in paragraph 230-10-45-21) that were purchased by the entity • b. Receipts from sales of equity instruments
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NaviNow will pay $8 million to the four former owners of TrafficEye if revenues from the combined system exceed $100 million over the next 3 years. NaviNow estimates this contingent payment to have a probability adjusted present value of $4million. According to down said formula (http://www.ey.com/Global/assets.nsf/United%20Accounting/ATG_FRD_BB1616/$file/ATG_FRD_BB1616.pdf) the $8million is consideration transferred in the acquisition. B6.4.4.7 Factors involving a formula for determining contingent
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ASC vs. ACJS By Tanya Hamlyn AIU CRJS105-1004B-02 November 7‚ 2010 In your opinion‚ which of the two organizations interests you the most? Why? The members of the association in the ASC (American Society of Criminology) have pursed scientific‚ scholarly‚ and professional knowledge concerning the measurement‚ etiology‚ consequences‚ prevention‚ control‚ and treatment of crime and delinquency. (The American Society of Criminology‚ n.d.) The members of the association in the Academy of criminal
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1. How does the ASC define a component of an entity? Component of an Entity A component of an entity comprises operations and cash flows that can be clearly distinguished‚ Operationally and for financial reporting purposes‚ from the rest of the entity. A component of an entity may be a reportable segment or an operating segment‚ a reporting unit‚ a subsidiary‚ or an asset group. 2. Are there any conditions that must be met before a component of an entity can be considered discontinued
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FASB ASC Project 1. The inventory at your company consists of computer software that the company has developed and is selling. You capitalized (rather than expensed) the cost of duplicating the software‚ the instruction manuals‚ and training material that are sold with the software. FASB ASC CITATION: Product Masters 985-330-25-1 The costs incurred for duplicating the computer software‚ documentation‚ and training materials from the product masters and for physically packaging the
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each person on the autistic spectrum has their own individual abilities ‚ needs‚ strengths‚ gifts and interests Each individual should be looked at as an individual even when they have a diagnosis of asc this is a basic human right to be seen as an individual and not as a label Individuals with ASC can’t be put into a one will fit all box ‚ and to make sure that the individual gets the most from their lives and becomes an individual in their own right any help put in place must be tailored with that
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October 13‚ 2011 330 Inventory 10 Overall 330-10-00 Status Note: General Note The Status Section identifies changes to this Subtopic resulting from Accounting Standards Updates. The Section provides references to the affected Codification content and links to the related Accounting Standards Updates. Nonsubstantive changes for items such as editorial‚ link and similar corrections are included separately in Maintenance Updates. General 330-10-00-1 330- 10-00No updates have been made to
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usual. Reform of the Australian sports system – both at elite and community level – can be put off no longer. Over the past decade there have been many reports into sport – the Oakley report‚ the Senate’s inquiry into women in sport‚ a review of the ASC act‚ an unreleased plan for disabled sport – and yet very few of the recommendations have been acted upon. It is clear that we need new directions
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In order for the ASC salesperson to fully understand the broader scope of the project for seating‚ they need to know for what purpose and why the renovation is taking place. They need to know the specifications of the space‚ flow of traffic‚ and the types of shows that the venue will be booking. The salesperson needs to know what is important to the Seattle Music Arts Association. They need to know to what level of comfort they want the seats to encompass and if they have customized preference
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Sarah Nau Emotional Intelligence and Leadership in the ASC This reading hit home for me in a number of ways. I thought it was a very intriguing article; not only did it remind me of managers I have worked with‚ but it also made me think about my management skills and how I affect those around me. I realized that I am usually the one keeping things upbeat in my restaurant job today. That also means that when I am in a bad mood‚ people really notice. Since reading this article I have made
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