------------------------------------------------- Cost of precobination option exchange 5 Total 135 (2) Common stock (C/S) is 2 million shares at $35/share. (3) Contingent consideration is recorded at fair value at acquisition-date. (ASC 805-30-Currently Viewing:805 Business Combinations25-5) In this case‚ the contingent consideration is classified as equity since it settled in shares. (ASC 815-40-25-4) The contingient consideration goes into additional paid in capital account (APIC) on the Allfoods’
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Abstract This paper is written for the accounting theory course as a course project. This paper discusses the differences between the historical cost accounting approach and the fair value accounting approach. The discussion will focus on the debate on using which accounting approach. We begin by stating the definitions of both concepts and discussing them thoroughly‚ then we state the main advantages of the two approaches followed by comparison between them. The last section of this paper discusses
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hard life was for colored people back then. How one couldn’t even receive a fair trial because of someone’s color or ethnicity. How is was virtually impossible for them to receive a fair trial without people using stereotypes to structure their judgment. To Kill a Mockingbird demonstrates many conflicts‚ one being the beating and rape of a white woman by a black man‚ which back then was punishable by death. With this case‚ a man by the name of Atticus accepts to defend the man who is accused : Tom
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It is fair to be tried in both civil and criminal court for the same alleged actions because they deal with different aspects of the crime. For civil cases‚ it deals with whether you are liable or not‚ while in criminal cases it’s whether your guilty or not. You can be found not guilty in a criminal case‚ however‚ you can still be found liable in civil cases. It is only fair that the victims get awarded damages. Furthermore‚ it is not against the 5th amendment since the defendant won’t be at risk
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“Fair and Foul” Defines Macbeth Shakespeare wrote over 30 plays throughout his lifetime‚ but one of his most famous works is Macbeth. Shakespeare wrote Macbeth to impress King James I of England also known as King James VI of Scotland. The play begins in Scotland‚ with three witches that are arranging a time to meet with Macbeth and tell him his prophecy. Later Macbeth and Banquo come upon the witches when they tell Macbeth that he will be Thane of Glamis‚ Thane of Cawdor and finally‚ King. They
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A Day at the Fair October is the time for fall and fairs. As the leaves begin to fall‚ the fair goes up. One by one the rides come together. It only takes a few days and the fair is open for business. There are so many cool things at the fair. My favorite things would have to be the rides‚ the food‚ and the games. The rides are what make the fair so much fun. Some rides go up and down‚ while others go round and round. While you are standing in line you can hear screams and music coming from
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should buy fair trade coffee‚ as pressure and accusations from NGO Global exchange to do so has presented Starbucks with this challenge. Failure to respond cooperatively to this demand may have negative outcomes- a national boycott‚ which can ultimately harm Starbucks’ corporate image. There are a few risks associated with the fair trade movement; however‚ the benefits of sourcing fair trade are greater in terms of long-term sustainability. I recommend that you impose the implementation of fair trade
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mind the night before the Science Fair in BN Calara Elementary School. It was a stressful night yet everybody is doing their tasks for the success of the said event. I was assigned in doing the sashes for the Mr. and Ms. Science Fair. We‚ the Program and Events Committee‚ successfully made it and everybody else. I worried because I will have a sleepless night before the Science Fair. But the next day‚ my energy didn’t go down. It was the day of the Science Fair‚ October 28 2013. I didn’t care about
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Ethical Consumer and Fair Trade Introduction: Social responsibility and marketing ethics are natively controversial ‚ continues research in this area represents conflicts and challenges addressed to marketers in respect to socially responsible approach to marketing activities(Laczniak and Murphy‚ 1993; Smith and Quelch‚ 1996).The aim of the essay is to explain arising phenomenon of Ethical consumption by the use of related theoretical frameworks‚ as well as explaining Fair Trade and paradoxes
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who each play crucial roles in the workplace especially the Fair Work Commission(FWC). The FWC was established as an independent organisation that reviews the fairness in workplaces; they monitor and manage employee leave‚ unfair dismissals‚ wages and the protection of employees and businesses. Their role has changed over time and only previously have people understood how much because they were only established in 2009 however the Fair Work Act has been active since 1904. FWC plays a huge role in
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