business and marketing strategies. A marketing communication plan is concerned with the development and a managerial process involved in the articulation of an organisation’s marketing communications strategy”. Marketing communications is the combination of activities centred on the promotional mix‚ this is made up of the marketing tools such as; – ADVERTISING This helps to inform‚ remind‚ persuade‚ and change attitudes of the consumers. It can also reposition a brand and help to differentiate
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• Consolidation journals are posted into the consolidation worksheet in “adjustment” columns as follows: Extract only Parent P Ltd. $’000 Subsidiary S Ltd. $’000 Adjustments DR Lecture 9 part b Consolidation: Wholly owned subsidiaries Prepared by Emma Holmes and Rick Newby Land Invt in S Ltd Receivables Cash 400 120 200 40 760 150 Share capital Retained earnings Creditors 500 160 100 760 100 20 50 170 Cons. Balances CR XX XX XX
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Preparation of Consolidated Statement of Financial Position 1 The consolidation process • Before consolidating‚ it may be necessary to adjust subsidiary’s financial statements where: 1. The subsidiary’s end of reporting period is different to the parent’s. In such cases the subsidiary is required to prepare adjusted financial statements as at the parent’s reporting date. 2. The subsidiary’s accounting policies are different to the parent’s. In such cases the subsidiary is required to
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Bristle Corporation acquired 75 percent of Silver Corporation’s common stock on December 31‚ 20X8‚ for $300‚000. The fair value of the noncontrolling interest at that date was determined to be $100‚000. Silver’s balance sheet immediately before the combination reflected the following balances: A careful review of the fair value of Silver’s assets and liabilities indicated that inventory‚ land‚ and buildings and equipment (net) had fair values of $65‚000‚ $100‚000‚ and‚ $300‚000 respectively. Goodwill
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Consolidation and IFRS: an introduction Academic year 2010/2011 Patrice Schumesch Sebastian Harushimana Table of contents (1/4) Introduction - Why IFRS ? - General principles Measurement of assets and liabilities - Formation expenses - Intangible assets - Property‚ plant & equipment - Leases - Impairment of assets Slide 2 Consolidation and IFRS: an introduction Table of contents (2/4) Measurement of assets and liabilities (cont’d) - Government grants - Inventories and
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Impairment testing will be performed at the reporting-unit level on an annual basis. Impairment must be measured using a two-step approach‚ requiring institutions to determine fair values for each reporting unit. These changes in accounting for business combinations not only affect future mergers and acquisitions of oil‚ gas‚ and energy companies‚ but also those companies that are currently carrying goodwill on their balance sheets from previous acquisitions. Under the new standard‚ a company may avoid a charge
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The Effect Of Bank Consolidation On The Performance Of Banks In Nigeria Edit Article ------------------------------------------------- Top of Form Bottom of FormCHAPTER ONE 1.0 BACKGROUND OF THE STUDY The recapitalization and consolidation exercise in the banking industry by the former Central Bank of Nigeria Governor‚ Professor Charles Soludo has necessitated the need for different organization to engage in corporate Consolidation (mergers and acquisition). The concept of recapitalization
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CONSOLIDATION AND ITS IMPACT ON ASSETS QUALITY ABSTRACT The process of globalization and liberalization has strongly influenced the banking sector. During this period‚ the banks put in place effective risk management mechanisms‚ which is very important to the banking industry. By concentrating on the top line and bottom line‚ banks across the board have improved their profit while reducing their operational costs and more number of banks has improved their financial performance by using the concept
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Straube‚ Benjamin. "An overview of the neuro-cognitive processes involved in the encoding‚ consolidation‚ and retrieval of true and false memories." Behavioral and Brain Functions 8 (2012): 35. Psychology Collection. Web. 16 Oct. 2012. Purpose The purpose of this article is to examine the causes of false memory and memory distortion. Memory is influenced‚ in combination‚ by encoding‚ consolidation‚ and retrieval. This article expands upon each factor‚ in turn‚ and how it specifically affects
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Financial Reporting & Analysis Semester 2 – 2009 Version 1.0.3 Contents Page 3 Accounting for Income Tax Page 7 Consolidation Accounting – Principles Page 10 Consolidation Accounting – Wholly Owned Subsidiaries Page 15 Consolidation Accounting – Intragroup Transactions Page 19 Consolidation Accounting – Minority Interests Page 24 Consolidation Accounting – Indirect Ownership Page 26 Accounting for Asso Associates – The Equity Method Page 30 Accounting
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