MEMORANDUM TO: Senior‚ Publicly Traded Company FROM: Team B (Staff I) DATE: February 4‚ 2013 SUBJECT: Audit of Share-Based Payment and Special Purpose Entities (SPE) Reporting This executive memo is a summary and analysis of our audit findings for the client‚ a publicly traded company‚ and its financial practices. Please review this correspondence in accordance with your request. We look forward to meeting in person for further discussion and to make an informed recommendation
Premium Balance sheet Generally Accepted Accounting Principles International Financial Reporting Standards
Chapter 10 Property‚ Plant‚ and Equipment and Intangible Assets: Acquisition and Disposition Questions for Review of Key Topics Question 10-1 The difference between tangible and intangible long-lived‚ revenue-producing assets is that intangible assets lack physical substance and they primarily refer to the ownership of rights. Question 10-2 The cost of property‚ plant‚ and equipment and intangible assets includes the purchase price (less any discounts received from the seller)
Premium Depreciation Generally Accepted Accounting Principles Balance sheet
MIS2502: Exam 1 Study Guide The exam will be a combination of short-answer and multiple-choice questions. It is a closed-book‚ closed-notes exam. You will not be able to use a computer during the exam. The following is a list of items that you should review in preparation for the exam. Note that not every item on this list may be on the exam‚ and there may be items on the exam not on this list. The Things You Can Do With Data/The Information Architecture of an Organization What is the difference
Premium SQL Database management system Entity-relationship model
contribution pension plans New accounting treatments applied to determine measurement Assess how changes will effect affect recognition and disclosures of financial reporting Recognition: New Provision Current GAAP New ASU Proposal FASB ASC 965-40: Liquidation basis in year termination decision is made Paragraph 205-30-25-1: Liquidation basis accounting when imminent Does not offer Health and Welfare Benefit plans any guidance on: ① ② Determining when liquidation is imminent When
Premium Generally Accepted Accounting Principles International Financial Reporting Standards Balance sheet
The Ancient Greeks decorated almost all parts of their lives‚ from their buildings and city streets to the insides of their homes. Greek artists made masterpieces such asc paintings‚ metal work‚ mosaic‚ sculptures‚ architecture‚ literature‚ and pottery. Architecture: Architecture is the art of designing and making buildings.The Greeks architecture is a very detailed and influential type of design and which was based
Premium Ancient Greece Democracy Ancient Rome
edu/faculty/ddegelman/index_cfm?doc_id=796 http://www.wisc.edu/writetest/handbook/docapacitations.html http://www.fpg.unc.edu/`jei/apa5.pdf http://www.crk.umn.eud/library/links/apa5th.htm http://www.wisc.edu/writing/handbook/docapaheadings.html http://www.msubillings.edu/asc/pdf-writinglab/apa%20guidelines.pdf B. Literature Synthesis (100 points) Students will discuss applicable concepts‚ dynamics‚ and models from not only their literature review‚ but from course materials and the text. The author must identify
Premium Organization
Three Little Pigs‚ Inc. I’m writing this in response to your question on how should the Company determine whether an impairment exists and how should management evaluate impairment. The Company should record inventory impairment when according to ASC 330-10-35-1‚ “the utility of the goods is no longer as great as their cost”. The rule also states “where there is evidence that the utility of goods‚ in their disposal in the ordinary course of business‚ will be less than cost‚ whether due to physical
Premium Economics Ontology Inventory
Benjamin Altman‚ 1913 (14.40.687) Retrieved on December 10‚ 2010‚ from http://www.metmuseum.org/works_of_art/collection_database/european_sculpture_and_decorative_arts/nymph_and_satyr_carousing_clodion_claude_michel/objectview.aspx?page=2&sort=5&sortdir=asc&keyword=&fp=1&dd1=12&dd2=33&vw=1&collID=33&OID=120007378&vT=1&hi=0&ov=0 Sayre‚ H. (2010). A world of art. New Jersey: Prentice Hall.
Premium Sculpture Metropolitan Museum of Art Neoclassicism
selling shareholders of Baked Beans. All of the outstanding stock options granted to employees of Baked Beans will be replaced with Allfoods stock options as required by the merger agreement. Allfoods is accounting for the transaction in accordance with ASC 805‚ Business Combinations. 1. Determining Consideration Transferred On August 1‚ 2009‚ Allfoods acquired Baked Beans. The Allfoods share price was $30 on the announcement date and $35 on the acquisition date. The parties agreed that Allfoods
Premium Stock Stock market Balance sheet
Throughout history‚ following feminist or other reflexive and tradition-breaking paradigms‚ the binary division of gender (man and woman) that exists has become clear. The stereotypes concerning both genders are so deeply enshrined in our minds that we find it difficult to let go of conventional thinking; and easily impart these ideals into all facets of society‚ including sport. This stereotypical thinking is a catalyst for gender inequities not only in sport‚ but society as a whole. Our perception
Premium Sociology Gender Gender role