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
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MA932 Financial Statements Analysis Coursework 1 1. The circumstances in which the revaluation model may be used: (In accordance with IAS 38) There is active market‚ since the fair value of an intangible asset must be determined by reference to an active market in that type of asset. Sufficient regularity to ensure that the carrying amount of an intangible asset does not differ materially from fair value A. The 25000 revaluation decrease on 31 December 2011 should be recognized as an expense
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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)
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will be a growing perpetuity at an increasing rate of g=5%. Thus the terminal value could be calculated by the formula TV=C/(r-g). Exhibit 1 2001 2002 E 2003 E 2004 E 2005 E 2006 E 2007 E Sales 1‚200 2‚400 3‚900 5‚600 7‚500 EBITD 180 360 585 840 840 Depr. (200) (225) (250) (275) (275) EBIT (20) 135 335 565 565 Tax (40%) 8 (54) (134) (226) (226) EBIAT (12) 81 201 339 339 CAPX (1‚500) 300 300 300 300 300 Δ NWC 0 0 0 0 0 FCF (-1‚500) (112) 6 151 314 495 519.75 Project Valuation: Scenario
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Table of Contents Declaration of plagiarism statement----------------------------------------------- | Pg 3 | Marking scheme---------------------------------------------------------------------- | Pg 4 | Introduction--------------------------------------------------------------------------- | Pg 5 | Contents * Section 1--------------------------------------------------------------------- | Pg 6 | * Section 2--------------------------------------------------------------------- | Pg
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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
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working for free? there is mention of the fact that she made $1‚300 per month pre starting her business this means that there is an expectation that she will pay herself or take dividends. If Carmen paid herself $1‚300 and made payments on the loan of ~$840 per month‚ she would be loosing money and the figures would be very different
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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
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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
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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
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