Top of Form |Time Remaining: [pic] | | |Page: 1 2 3 | Page 1 [pic] |1. (TCO A) Alpha Co. owns a 30% interest in Bravo Co. and exercises significant influence. Which of the following results in a | |decrease in the investment account when applying the equity method? (Points
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Introduction With development of accounting standards and surrounding‚ the International Accounting Standard has updated several times in accordance with changing situation. Therefore‚ the new IASB Conceptual Framework‚ published in 2010‚ replaced IASB Framework for the Preparation and Presentation of Financial Statements. (Melville‚p17) Financial statement‚ which is usually contained in entity’s annual report‚ is prepared for existing and potential investors to make their economic decisions.
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Question 1: In what court was the case heard? The case was heard in the New South Wales Supreme Court under the jurisdiction of the equity division. Question 2: Name the judge and explain his title at the time this case was heard. The active judge‚ Justice Rein was seeing this case. At present his Honour Nigel Geoffrey Rein is an admiralty list judge of the supreme courts equity division. (Supreme court of New South Wales‚ 2013) However‚ at the time the case of Peter Smythe v Vincent Thomas
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of Liberty‚ equality and fraternity. However if Napoleon did not betray the revolution‚ he consolidated the revolutionary ideals. The only way of determining whether Napoleon consolidated or betrayed the revolution is to explore his actions such as his military success‚ Dictatorship and social reforms. The difficulty of this analysis is that Napoleons motives for his actions determine whether he consolidated or betrayed the Revolution. If Napoleon betrayed the revolution‚ then he betrayed
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(1) Consolidated Statement of Income Operating Revenues Revenue from services Sales revenue Less: Credit Card Discount Less: Sales Discount Less: Sales Returns & Allowances Total revenues Operating Expenses Cost of goods sold Salaries expense Rent expense Advertising expense General and administrative expenses Depreciation expense Other operating expenses Total expenses Operating Income Other Items Investment income Interest expense Loss on PPE sold Income before Income Taxes
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ALTRIA GROUP‚ INC. (MO) 10-Q Quarterly report pursuant to sections 13 or 15(d) Filed on 07/26/2012 Filed Period 06/30/2012 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON‚ D.C. 20549 FORM 10-Q (Mark One) ý QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30‚ 2012 OR ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period
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upon sale! - Strategic investments are part of operating strategy and are of a long-term nature‚ therefore need is to look at the economic entity instead of the legal entity! - Controlled subsidiaries and special purpose entities need to be consolidated! - Prior to 2013‚ control existed when one entity had the power to direct the financing and operating activities of another entity to derive benefits from it! - Since 2013‚ it became the power of a reporting entity to direct the activities of
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Advanced Accounting Paper #2 Chris Till Caterpillar Inc. was originally organized as Caterpillar Tractor Co. in 1925 in the State of California. It was created in a merger of the Holt Manufacturing Company and the C. L. Best Tractor Company. In 1986‚ the company reorganized as Caterpillar Inc. The company’s headquarters is now located in Peoria‚ IL. Their principal business activity is the design‚ manufacturing‚ marketing and sales of machinery and engines. They also sell financial products
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Australian Business Deans Council - Journal Ratings List National Journal Consolidated (Alpha) Journal Name 4OR: Quarterly Journal of Operations Research A S E A N Economic Bulletin ABACUS Academia Economic Papers Academy of Business and Economics. Journal: JABE Academy of Entrepreneurship Journal Academy of Management Executive (now Perspectives) Academy of Management Journal Academy of Management Learning and Education Academy of Management Perspectives Academy of Management Review Academy of
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Toyoda Power Loom. This steam-driven loom‚ made of a combination of wood and iron‚ was Japan’s first power loom. The Toyoda Power Loom was the first step toward the full-scale development of power looms. In February 1942‚ companies were being consolidated under the wartime command economy.Toyoda Boshoku was merged with an affiliate‚ becoming Chuo Spinning Company. The photo shows the company’s Kariya works. It was subsequently again merged‚ this time with Toyota Motor Co.‚ Ltd.(now the Toyota Motor
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