A SYNOPSIS OF ACCOUNTING FOR BUSINESS COMBINATIONS‚ INTANGIBLES AND GOODWILL IMPAIRMENT INTRODUCTION During the 1980 ’s and 1990 ’s a great number of business mergers and acquisitions took place. The generally accepted accounting principles to record the initial transaction and to account for the acquired assets during their estimated useful lives this were well established. Over time however‚ users of financial statements began to question whether those principles and practices accurately
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Accred Qual Assur (2005) 10:172–176 DOI 10.1007/s00769-005-0914-6 PRACTITIONER’S REPORT V. Kmecl J. SuÐin ˇˇ L. Zupancic-Kralj Validation of analytical methods used for determination of nitrate in soil Received: 7 April 2004 Accepted: 3 November 2004 Published online: 24 March 2005 Springer-Verlag 2005 V. Kmecl ()) · J. SuÐin Agricultural Institute of Slovenia‚ Hacquetova 17‚ 1000 Ljubljana‚ Slovenia e-mail: veronika.kmecl@kis.si Tel.: +386-1-2805164 Fax: +386-1-2805255 ˇˇ L. Zupancic-Kralj
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EFECTELE EVAZIUNII FISCALE ÎN ROMÂNIA Abstract-In this paper we have made a presentation of the effects of tax evasion in the case of Romania. Tax evasion leads to several undesirable outcomes and has the potential to adversely affect financial‚ economic‚ social and political area‚ influencing budgetary balance‚ political decisions and taxpayer behaviour. To emphasize the negative impact of this phenomenon we have analyzed the influence of tax evasion on state budget fiscal revenues and on local
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options granted‚ options exercised‚ and options forfeited. b. Note 3 (page 47 of Xilinx’s annual report) indicates that in fiscal 2007‚ Xilinx adopted a new accounting method for its stock options and other stock-based compensation as required by SFAS 123R. How does Xilinx now account for stock options? How does this differ from the method Xilinx used before
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dindarizkynf@yahoo.com ABSTRACT This study aims to compare the financial performance and bank efficiency between conventional banks and sharia banks in Indonesia in the period of 2008-2011 by using financial ratios to measure the financial performance‚ as well as SFA (Stochastic Frontier Approach) to the measure bank efficiency. Financial ratios that are used are consisted of CAR‚ NPL‚ ROA‚ ROE‚ and LDR. Meanwhile variables that are used to measure the efficiency are receivables‚ placements with Bank Indonesia and
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representative performance. This research expands previous literature in the area of sales force automation (SFA) and customer relationship management (CRM) by looking at the consequences after technology adoption by a sales force. Data were gathered from three sources to include 662 sales representatives‚ 60 sales managers‚ and firm archival data. Using structural equation modeling‚ our findings indicate that SFA usage has a direct impact on effort‚ thereby reducing number of hours worked‚ and CRM usage has a
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beberapa barang dan mengembangkan suatu index untuk membandingkan cost dari kumpulan barang-barang tersebut dalam dua periode waktu yang berbeda. Ada 2 cara untuk mengkombinasikan barang-barang untuk menentukan indexnya‚ seperti yang tertera pada tabel berikut: | |Unweighted Index | |Jenis |Simple Average of the Price Relatives |Simple Aggregate Index
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Essentials of Management Information Systems Essentials KENNETH C. LAUDON AND JANE P. LAUDON CHAPTER 4 CASE 2 IT INFRASTRUCTURE: HARDWARE AND SOFTWARE Salesforce.com: SFA on the iPhone and iPod Touch VIDEO CASE Systems Systems TAGS SUMMARY URL CASE Mobile digital platform; iPhone; Salesforce.com; sales force automation; device-based software development platforms; contemporary software application development; SaaS; PaaS; NetSuite. Salesforce.com develops a mobile
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According to Accounting Theory: Contemporary Accounting Issues by Evans‚ accountants have developed two alternative approaches to accounting for income taxes‚ which are the cash method and the allocation method. The cash method is described as a simple and direct approach. The amount of income taxes actually paid for the year is reported on the Income Statement. The amount comes from the firm ’s income tax return and fit is not adjusted in any way. Therefore‚ the firm ’s actual transaction to
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extraordinary items‚ and cumulative effects of changes in accounting principles. In this study we investigate the relative ability of comprehensive income and net income to summarize firm performance. Per statement of financial accounting standards no. 220 (SFAS 220-10-2)‚ if used with related disclosure and other information in the financial statements‚ the information provided by reporting comprehensive income should assist investors‚ creditors‚ and others in assessing an entity’s activities and the timing
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