Case 12-03 - Contingencies Scenario 1 Energy should recognize a provision as of December 31‚ 2011‚ in reporting to its U.K. parent under IFRSs and in reporting to its U.S.-based lender in accordance with U.S. GAAP. IFRS and GAAP follow three steps in order to determine if a provision should be recognized. They are: a) the entity has an obligation
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HISTORY AND PHYSICAL EXAMINATION Patient Name: Adela Torres Patient ID: 132463 Room No.: 541 Date of Admission: 06/22/2014 Admitting Physician: Leon Medina‚ MD of Internal Medicine Admitting Diagnosis: Stomatitis‚ possible methotrexate related . Chief Complaint: Swelling of the lips‚ causing difficulty swallowing. HISTORY OF PRESENT ILLNESS: This patient is a 57 year old Cuban woman with a long history of rheumatoid arthritis‚ she has received methotrexate on a weekly
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The Acquisition of Consolidated Rail Corporation (A) CASE 4 Group 3: Antonio Carlos Teles Caleia #1028 Federica Carcani #2258 Edoardo Covicchio #2259 Leandro José Pereira Domingues #1023 Francesca Romana Gambini #2260 Mergers‚ Acquisition and Restructuring (TB) Prof. Josè Neves de Almeida Q1. The rationale behind the intention of CSX to buy Conrail is mainly to anticipate a proposal from the other big player in the market Norfolk Southern. Both CSX and Norfolk Southern have basically the same
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position to carter to this increase in order in the future‚ they are in for a heavy loss and as a result they might even consider an employee redundancy plan also. After this meeting trade unions requested some conditions also. Problem Statement In this case we can identify several Management issues which influenced for the smooth functioning of the company. Those issues as follows; Issue 1 Organization decided to increase their production and implement an incentive program for employees who had produce
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is far greater than that of SKY’s. In 1990‚ BSB lost more money than SKY due to heavier cost structure and this loss continues for the next 6 years. 2-3. Would there still be a price war? What are the variables that we should check first. In this case we believe there would be a price war. BSB was known to have much deeper pockets than Sky‚ and was therefore much more optimistic about their losses compared to Sky‚ who were having trouble rolling over its sizeable short-run debt. During the entire
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Marissa Langworthy Soul Surfer Could you imagine what it would be like to lose your arm in a shark attack? Everything would be so difficult for quite some time. You would have to deal with not only pain but everybody wanting to ask you questions about what happened. Some people may even make fun of you or be scared. That would be a terrible feeling to have. Everything you do would be at least ten times harder. Bethany Hamilton loved to surf and be in the water. She was just a normal teenage
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Case #4 Jiawei Qi Principle of audit and control (43010) Professor Ben Hoffman February 23‚ 2015 TO: Charles ward‚ CPA Partner FROM: Jiawei Qi DATE: February 23‚ 2016 SUBJECT: Assess control risk and plan tests of controls and substantive tests of transactions Introduction: The purpose of the memo is to communicate to you the outcome of the company’s control risk‚ the test of controls and substantive tests of transactions. General procedure: First‚ we assess the
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Case #4 * From my point of view‚ I think that the example of Maktoob can be found again in the Arab world especially that we have the resources along with hard working and innovative developers. Investment from the western region also is important for the developers to reach new limits. Maktoob was very successful innovative story of excellence that aimed to bring Arabic used in the internet to new ages and make it available for more users. At that time‚ the number of the Arabic users was sharply
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Simple Step to Play Subway Surfers Subway Surfers is a worldwide game today and every age love it. However‚ every game has its own difficulties‚ and Subway Surfers has it too. Therefore‚ most of its players are stuck in the middle of the game and being stress with it. Every new thing that available on the web has hackers. It is also for Subway Surfers. You can get Subway Surfers Hack from some sites on the web. You can get the unlimited keys and coins free for a lifetime by only installing the hack
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Case 4: Aaron Jones‚ CPA‚ is auditing the current year’s financial statements of Low Company‚ a publicly traded company. Aaron notices some major fluctuations in Low’s fourth quarter of the previous year’s financial statement balances. He is aware that security holders of publicly traded company stock that does not separately report fourth quarter results often “impute” such results by subtracting data based on third quarter interim balances from the year-end balances. Thus‚ companies should report
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