Part A (a) The present value of all future cash flows is a factor in the calculation of Value-in-Use (AASB 136 (30)). The Telstra Ltd management makes assumptions that future operating performance (or cash flow) of the asset can be appropriately predicted based on historical performances and expected future performances (Telstra‚ p94). This complies with AASB 136 (33)‚ (34) and (35). Future net cash flows have to be discount back to present value (AASB 136 (56)). The assumption that Telstra has
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Handcraft is Etsy’s principle authorship The online ecommerce marketplace that operates exclusively for handcrafted and handmade items is Etsy. They connect the bridge between the sellers and consumers who have in interest in handcrafted items. They have cloths‚ foods‚ photographs‚ art‚ food products‚ bath and beauty products‚ accessories‚ etc. And the company is planning to help the sellers to identify manufactures for their goods and the ecommerce company is going public from April 2016. The
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1.Industry and its relevant characteristics. As the original plant of Bridgeton Industry‚ Automotive Component & Fabrication (ACF) supplies the most components to the U.S automotive industry. The plant has a long history that was established in 1840s and the site developed by several industrial uses. ACF could be the leader of the whole industry because the Big- Three automobile manufacturers are the ACF main customer‚ which bought the whole production of ACF. 2.Competitive environment Although
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1) Issue: If the termination of the lease is not correct‚ then who would be liable for the cost of rebuilding the structure? Rule: The owner selling of the leased premises to a third party does not terminate the lease. Analysis: Many leases for commercial structures require the tenant to rebuild the structure if it was destroyed out of the control of the landlord. The destruction was caused by a flood which is out of the control of a landlord. Conclusion: Burgertown would be held liable for the
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Chapter 19. 10. Distributing automobile A would trigger a taxable gain of $7‚000 for Crimson‚ whiledistributing C produces a nondeductible loss of $5‚000. To preserve the loss on C and avoid recognizing a gain on A‚ Crimson should consider selling C and then distributing cash to the second shareholder. Crimson should also distribute automobile B because there will be no gain on distribution and no nondeductible loss.10. 14. a. The determination of the reasonableness of compensation paid
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HubSpot Should HubSpot expand its promotional tools to include more traditional ‘interruption’ type communications? I do not believe HubSpot should pursue a more traditional type of communication. I believe doing so would undermine its brand and credibility in the marketplace. Moreover‚ adopting a more traditional‚ outbound marketing communications strategy would seem the wrong move for a company that hasn’t even properly targeted its customer base. Whom would they target with an outbound campaign
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David Chappelle is an American comedian‚ actor and producer. He is best known for his hit TV series the Chappelle Show. In December 2005 Chappelle‚ his production company Pilot Boy Productions‚ Inc.‚ and Focus Feature LLC (purchaser of the film Dave Chappelle’s Block Party) were sued by Chappelle’s former personal manager‚ Mustafa Abuelhija‚ for breach of two oral contracts. Abuelhija filed a complaint against Chappelle‚ his Pilot Boy Productions‚ Inc production company‚ and Focus Feature LLC
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Detective Mark Whatney arrested Defendant after finding cocaine in his Asheville‚ North Carolina home and the dead body of Donovan Delliouse in his trailer near that home. Defendant alleges that he has not been to his Asheville home in almost year‚ and he had a piano delivered to start taking piano lessons there. Furthermore‚ he claims he does not know Delliouse‚ he is unaware of any illegal activity at his Asheville home‚ and his trailer was used for storage. These events took place after Whatney
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Lululemon Tops Earning Estimates‚ Stock Price Rebounds Lululemon Athletica (NASDAQ:LULU) shares spiked almost 4.54% after beating analysts’ revenue and earnings estimates by a wide margin of $4.17 million and $0.04 per share‚ respectively. The company’s revenue surged 13% to $544 million compared with the revenue of $479 million in the same period last year. Its total comparable sales increased 7%‚ while direct to consumer revenue surged 16% over the year-ago period. Above all‚ Lulu’s operating
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1)What is Governor Altgeld’s responsibility and his judgement on the situation? Altgeld considers it his responsibility to seat the health and well being of the city’s inhabitants‚ and after numerous unsuccessful attempts at negotiating with Pullman‚ he decides to intervene for the good of the city’s people. 2) What is the situation of the workers and people in Pullman‚ Illinois? While there overall quality of life was high in regards to commodities and access to basic necessities before the depression
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