edition is still valid. When you refer to authoritative accounting and reporting literature‚ you must cite your references within your answers. The first four questions are compulsory. Choose either question five (Business Combinations) or question six (Consolidations) as your fifth required question.
Premium Generally Accepted Accounting Principles International Financial Reporting Standards Finance
1 Intercorporate Acquisitions and Investments in Other Entities McGraw-Hill/Irwin Copyright © 2009 The McGraw-Hill Companies‚ Inc. All rights reserved. The Development of Complex Business Structures • Enterprise expansion as a means of survival and profitability – Size often allows economies of scale – New earning potential – Earnings stability through diversification – Management rewards for bigger company size – Prestige associated with company size 1-2 Organizational
Premium Generally Accepted Accounting Principles Balance sheet Asset
Introduction to Business Combinations and the Conceptual Framework BRIEF OUTLINE 1.1 Introduction 1.8 Determining Price and Method of Payment 1.2 Nature of the Combination 1.9 Alternative Concepts of Consolidated 1.3 Business Combinations Financial Statements 1.4 Business Combinations: Historical Perspective 1.10 FASB’s Conceptual Framework 1.5 Terminology and Types of Combinations 1.11 FASB Codification Project 1.6 Takeover Premiums 1.12 Appendix A: Evaluating Firm Performance
Premium Balance sheet Asset Generally Accepted Accounting Principles
Consolidate and break-bulk The economic benefits of consolidation and break-bulk are to reduce transportation cost by using warehouse capability to group shipments. Consolidation occurs when a warehouse receives materials from a number of sources and combines them into exact quantities for a specific destination Break-bulk occurs when a warehouse receives a single large shipment and arranges for delivery to multiple destinations Both consolidation and break-bulk
Premium Logistics Supply chain management Inventory
factor that may positively or negatively affect the level of your business success. Today we are going to look at three aspects of the environment; transformation‚ opportunities and obstacles‚ and two groups of environment handling strategies; consolidation strategies‚ and exit strategies. 1. The Amount Of Transformation Required To Reach Your Goal Achieving any goal requires change. It is important when setting business goals to determine the amount of change required. If the change is great
Premium Management
2.1 Display of goods for sale ………………….. 2 2.2 Overseas warehouses ……………………… 2 2.3 Packing warehouses ……………………….. 2 2.4 Railway warehouses ……………………….. 2 2.5 Canal warehouses ………………………….. 3 3. ECONOMIC BENEFITS OF WAREHOUSING . 3 3.1 Consolidation and break-bulk ……………... 3 3.2 Sorting ……………………………………… 4 3.3 Seasonal storage …………………………… 5 3.4 Reverse logistics ……………………………. 5 3.4.1 Returns management …………….. 5 3.4.2 Remanufacturing and repair ……... 6 3.4.3 Remarketing ………………………
Premium Supply chain management Logistics Inventory
SECTION B In the examination answer booklet complete each of the following short answer questions as required. Question 21: (4 marks) What is a cash generating unit? For the purposes of asset impairment testing‚ when is it necessary to consider cash generating units rather than the individual assets comprising the unit? Question 22: (4 marks) Explain the general nature of the accounting requirements specified in AASB 1039: Concise Financial Reports. Question 23: (4 marks) Define the terms
Premium Asset Balance sheet Generally Accepted Accounting Principles
CHAPTER 3 CONSOLIDATIONS—SUBSEQUENT TO THE DATE OF ACQUISITION Answers to Discussion Questions How Does a Company Really Decide which Investment Method to Apply? Students can come up with literally dozens of factors that should be considered by Pilgrim in making the decision as to the method of accounting for its subsidiary‚ Crestwood Corporation. The following is simply a partial list of possible points to consider. Use of the information. If Pilgrim does not monitor its own income levels
Premium Generally Accepted Accounting Principles Goodwill Depreciation
3 Causes and risk factors * 4 Treatment options for leukemia by type o 4.1 Acute Myelogenous Leukemia (AML) + 4.1.1 Initial treatment of AML + 4.1.2 Follow-up treatment + 4.1.3 Consolidation or maintenance therapy o 4.2 Chronic Myelogenous Leukemia (CML) o 4.3 Acute Lymphocytic Leukemia (ALL) o 4.4 Chronic Lymphocytic Leukemia (CLL) + 4.4.1 Transformation of CLL to high-grade disease
Premium Leukemia
LATEST DEVELOPMENTS IN ACCOUNTING Accounting can be trace back some 7000 years to early civilizations of Egypt‚ Babylon‚ Greece and Rome. The first accounting record was found in Babylon‚ 3500 B.C. the records are made from stone‚ mud and leaves and introduction of the Arab-Hindu numerical system in 850 B.C had greatly enhanced accounting development. The pace of accounting development increased during the Industrial Revolution as the economics of developed countries began to mass-produce goods.
Free Sustainable development Sustainability International Financial Reporting Standards