Hoang Thi Thanh Ha - 13200154 Case 14-3 Coconut Telegraph 1. Is Coconut’s February 1‚ 2012‚ arrangement with Buffett within the scope of ASC 985-605? ASC 985 -605 Software — Revenue Recognition “provides guidance on when revenue should be recognized and in what amounts for licensing‚ selling‚ leasing‚ or otherwise marketing computer software.” It defines “ Software arrangements range from those that provide a license for a single software product to those that‚ in addition to the delivery of
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CASE 14 NIKE‚ INC.: COST OF CAPITAL Cost of capital denotes the opportunity cost of using capital for a particular investment as oppose to the alternative investment which has similar systematic risk. It is extremely important since it is used in evaluating whether a project is feasible or not in the net present value (NPV) analysis‚ or in assessing the value of an asset. WACC (weighted average cost of capital) is the proportional average of each category of capital inside a firm (common
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Case 6-1 Tempo Ltd. In this case Fatih Terim is trying to decide whether or not to enter a barter trade with North Koreans in which he would send Turkish chemicals in exchange for kereste (Lumber). Because of trade sanctions between Turkey and North Korea this transaction would not be legitimate because there would be some bribing and other extracurricular activities to complete the deal. Terim tried to justify going through with the deal because he concluded that if he did not make the deal then
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Case Synopsis: Western Agencies Ltd. is a manufacturers’ agent representing several men’s manufacturers in Western Canada and Pacific Northwest of the United States. Jack Arthurs is an employee who was assigned several large accounts and later acquired nearly 1/3 of the company’s non-voting stock. Jack Arthurs was considered the “number 1 man” under the previous president and founder Mr. A.B Jackson. The problem began when Eaton’s changed their buying strategy‚ and Arthurs openly complained to the
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Reebok’s Goals Reebok’s goal should be to maximize profits‚ while taking into account the production costs‚ the revenue it can get from a sale‚ inventory holding costs and salvage value of the excess jerseys. This is because although Reebok may want to minimize inventory‚ it needs to consider the impact such an action will have on the service level and its profitability. A low inventory may mean lower holding costs and lower risks of having excessive dressed jerseys after the end of season‚ which
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Giordano International Ltd. Fundamental Company Report Including Financial‚ SWOT‚ Competitors and Industry Analysis Phone: +44 20 8123 2220 Fax: +44 207 900 3970 office@marketpublishers.com https://marketpublishers.com Phone: +44 20 8123 2220 https://marketpublishers.com Giordano International Ltd. Fundamental Company Report Including Financial‚ SWOT‚ Competitors and Industry Analysis Date: Pages: Price: ID: April 1‚ 2015 50 US$ 499.00 G2F7E988333BEN Giordano International Ltd. Fundamental
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foundation. Nike should promote more campaigns to stop hunger and poverty. 4. Threats - Strong competition from Adidas‚ Reebok and Puma. - Accusations of poor work conditions. - The increase of counterfeit products in overseas markets. Reebok Swot Analysis. 1. Strengths -Low manufacturing cost since the manufacturing chain comes from Asia were labor costs are low. -Since Reebok does not own the physical factories‚ production can be switch to another location if needed. - High return on equity
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1. a. Interest rates have risen over the last 25 years‚ and that explains the coupon rates vary so widely. b. Maturity years | 5 | 15 | 25 | FV | $ 1‚000 | $ 1‚000 | $ 1‚000 | Payment/year | 1 | 1 | 1 | Payment | $ 45 | $ 82.50 | $ 126.25 | Int/year | 10% | 10% | 10% | n | 5 | 15 | 25 | PV | $ 791.5 | $ 866.9 | $ 1‚238.7 | c. Maturity years | 5 | 15 | 25 | FV | $ 1‚000 | $ 1
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TO: O.T.T. Incorporated FROM: Xiaoqian Kang DATE: Dec. 31‚ 20X1 SUBJECT: Determine the amount of other-than-temporary impairment (OTTI) Introduction O.T.T. Incorporated‚ principally engaged in the manufacture and sale of clothing‚ has six investments remaining in the department’s portfolio as of December 31. According to ASC‚ this memo analyzes whether any of its investments are other-than-temporary impaired‚ and determines the amount of the impairment. Facts Investment 1 -- Happy
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PROSPECTUS SUPPLEMENT (To REMIC Prospectus dated May 1‚ 2002) $250‚000‚000 Guaranteed REMIC Pass-Through CertiÑcates Fannie Mae REMIC Trust 2002-46 The CertiÑcates We‚ the Federal National Mortgage Association (""Fannie Mae ’ ’)‚ will issue the classes of certiÑcates listed in the chart on this page. Payments to CertiÑcateholders We will make monthly payments on the certiÑcates. You‚ the investor‚ will receive ‚ interest accrued on the balance of your certiÑcate‚ and ‚ principal to the extent
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