and efficiently. Specifically‚ students will be able to: Understand the application of the guidance in ASC 605-25‚ as amended by ASU 2009-13‚ to complex multiple-deliverable arrangements. Understand the application of the guidance in SAB Topic 13. A p p l i c a b l e P r of essi on a l P r onou n c e m e n ts ASC 605-25‚ Revenue Re cogni t ion : Mul t ipl e- E l ement A r r angements (ASC 605-25) (formerly EITF Issue No. 00-21‚ Revenue Arrangements With Multiple Deliverables (Issue 00-21))
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change in the CPI was 4%. * * * Research Question * * Should the costs‚ or potential costs‚ associated with the increase in the CPI be included in “minimum lease payments” as defined in ASC 840? * * Relevant Literature * * According to ASC 840-10-25-4 and ASC 840-10-55-39 – if lease payments are dependent upon an existing index‚ such as the CPI‚ then the payments based on the rate at inception are to be included in minimum lease payments. If there are any index
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subsidiary in bankruptcy qualify as a business combination under ASC 805? According to ASC 805-10-20‚ the definition of business combination is “a transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as true mergers or mergers of equals also are business combinations”. Nevertheless‚ some business activities do not count as business combination. According to ASC 805-10-15-4‚ the guidance in the Business Combinations Topic does
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CountryID = Countries.CountryID left join master.dbo.EmployeeTitles EmployeeTitles on EmployeeTitles.TitleID = Employees.TitleID left join master.dbo.Regions Regions on Regions.RegionID = Countries.RegionID order by Regions.RegionName asc ‚Countries.CountryName asc ‚Employees.LastName
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1.0 Introduction Nowadays‚ in a highly technological society‚ human productivity is made more efficient through the development of electronic gadgets. Now‚ with the advent of such modernization in education‚ one way to globalize the process of research is to realize that technology is advancing at an incredibly fast phase. Computers are not confined to being used for entertainment but its role in education is also vast. Grading is one of the most important activities a faculty member does. Many
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losses are divided 55:45 to DeviceCo and Pharmador. Board approval is required by a majority vote for all ongoing business activities and new contract in excess of $50‚000. 1.) Pharmador is only able to qualify for the business scope exception under ASC 810-10-15-17d because it has not met any of the following four conditions: 1. The reporting entity‚ its related parties (all parties identified in paragraph 810-10-25-43‚ except for de facto agents under paragraph 810-10-25-43(d)(1))‚ or both participated
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Solution 1 — Classification with the Statement of Cash Flows Buck should present the borrowing and payment activity as a cash flow from financing activities. ASC 230-10-45-14 states that “proceeds from issuing bonds‚ mortgages‚ notes‚ and from other short- or long-term borrowing” are a cash inflow from financing activities. Similarly‚ ASC 23010-45-15 states that “repayments of amounts borrowed” are a cash outflow for financing activities. Solution 2 — Gross versus net presentation Scenario
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Healthcare consist of a variety of specialized services to meet each patient’s needs. In order to provide the best patient care‚ it is important for each provider to have the tools and resources that is needed to improve the patient’s health. The industry is broken down into different organizations as it is difficult for one provider to render all aspects of services. Providers have to be credentialed and licensed to treat different type of illnesses and diseases. If one goes to their primary care
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have found in revenue and expenses. In the balance sheet‚ Commission Advance Receivable accounts represent current and long term asset but I think both accounts should be in neither a receivable nor a liability in financial statements. According to ASC 985-605-55-32 where the AICPA Task Force on revenue recognition issues effectively concluded that a receivable does not exist when revenue cannot be recognized due to extended payment terms. As a result‚ SEC registrants should treat the contract as
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强 雷 BREAK 13:45 - 14:00 9 SEJARAH 14:00 - 14:40 KHD NURRUL 10 14:40 - 15:20 MATH ROHAYA 强 SEJARAH NURRUL MATH 11 15:20 - 16:00 Timetable generated:31/12/2012 强 MUSIC 秋 CAM 茸 / JOHN aSc Timetables J1B Chung Hua High School‚ Seremban‚ N. Sembilan Mo Tu ASSEMBLY We BM Th Fr Sa 0 07:10 - 07:55 1 BC 07:40 - 08:20 2 君 BARATHY UEC HISTORY 08:20 - 09:00 3 荣 BI BARATHY
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