shareholders of Best Beans Ever. All of the outstanding stock options granted to employees of Best Beans Ever will be replaced with Rouses stock options as required by the merger agreement. Rouses is accounting for the transaction in accordance with ASC 805‚ Business Combinations. 1. Determining Consideration Transferred On August 1‚ 2014‚ Rouses acquired Best Beans Ever. The Rouses share price was $30 on the announcement date and $35 on the acquisition date. The parties agreed that Rouses would
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CAT/MAT CAT/MAT 45%tile/450+ 45%tile/450+ 50%tile/400+ 50%tile/450+ 60%tile/550+ 45%tile/400+ 50%tile/400+ 60%tile/550+ 40%tile/400 45%tile/450+ 60%tile/500+ 45%tile/450+ 45%tile/400+ 50%tile/400+ 80%tile 700: 55%tile/450+ 55%tile/500+ 60%tile/550+ 45%tile/400+ 45%tile/400+ 50%tile/400; 50%tile/400; 45%tile/400+ 50%tile/400; 45%tile/400+ 60%tile/550+ 45%tile/400+ 50%tile/400+ 60%tile/550+ 40%tile/400 45%tile/450+ 60%tile/500+ 45%tile/450+ 45%tile/400+ Affiliations
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Ijeoma Kene-Arinze ijeoma@ankorpointe.com Office phone: +234 1 461 7652/3 Cell phone: +234 803 419 1335 Pager: +234 808 589 6544 ANKOR Pointe Integrated Eseroghene Ozoemena ese@ankorpointe.com Consulting Manager Office phone: +234 808-718-3913 ASC Nigeria Ltd. Femi Tanimola Business Development Manager f.tanimola@ng.asc.net Office phone: +234 127 995 76 Cell phone: +234 813 743 4014 Brunel Nigeria Evelyn Orughele evelyn@brunelnigeria.com Brunel Nigeria Alastair MacFadyen Operations Manager
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Mario Ledesma ASC ENG 101 Instructor Novotny 8/30/12 Assign# 5 Team Sports vs Individual Sport Sports are an important part of just about every society lives. In one way or another everyone is involved in sports or some sort of activity whether they’re playing or watching or just knows someone who does. There are many types of sports like: team and individual sports. For example‚ golf is considered to be an individual sport. The purpose of golf is so that golfers play on the same
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First and foremost marketing is a process and a function that influence an organisation ’s ability to deliver value to customers. The American Marketing Association (2006) define marketing as "an organizational function and a set of processes for creating‚ communicating‚ and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders." The above definition clearly places marketing as a function‚ and a process. This process
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CHAPTER 1 FINANGIAL ACCOUNTING AND ACCOUNTING STANDARDS OVERVIEW Accounting is the language of business. As such‚ accountants collect and communicate economic information about business enterprises or other entities to a wide variety of persons. To be useful‚ financial statements must be clearly understandable and comparable so that users may compare the performance of one business with the performance of the same business for a prior period or with the performance of another similar business
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return on stock I RM : return on market portfolio RF : risk free rate Table 1a: Regression Capm_1 Dependent Variable: MF1_RF Method: Least Squares Date: 12/04/13 Time: 19:33 Sample: 1450 Included observations: 450 Variable Coefficient Std. Error t-Statistic Prob. C 1.010066 0.01528 63.81376 0.0000 RM_RF 2.287748 0.34307 6.667923 0.0000 R-squared 0.090284 Mean dependent variable 1.0209 Adjusted R-squared 0.088253 S.D. dependent variable
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378 (LD310).1 Understand the main characteristics of autistic spectrum conditions... 1.1 Explain why it is important to recognise that each person on the autistic spectrum has their own individual abilities‚ needs‚ strengths‚ gifts and interests... When dealing with individuals with autistic spectrum it is important that you treat them as individuals as each person likes and dislikes different things if you treat each individual as the same this could course upset with the person as they may not
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EBIT of $450 million‚ interest expense of $175 million‚ and a corporate tax rate of 35%. 2) Rosewood’s net income is closest to: A) $450 million B) $180 million C) $290 million D) $95 million Net income = (EBIT - Interest expense)(1 - τC) = (450 - 175)(1 - .35) = $178.75 3) The total of Rosewood’s net income and interest payments is closest to: A) $270 million B) $355 million C) $290 million D) $450 million Net income + Interest = (EBIT - Interest expense)(1 - τC) = (450 - 175)(1
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II. Accounting and Auditing in the Philippines T his chapter presents an overview of Philippine accounting and auditing arrangements. It provides context for the following chapters on professional infrastructure‚ accounting and auditing standards‚ accounting and auditing training‚ and government budgeting and accounting arrangements. The chapter comprises eight sections‚ as follows: Part One: Accounting 1 – Introduction – identifies historical factors that have influenced accounting arrangements
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