In Class Exercises Using Equity Method SOLUTION Example 1 : Assume B (the investee) has the following simplified balance sheet: Assets $100‚000 Liabilities $ 60‚000 Equity $ 40‚000 Prepare journal entries for the INVESTOR (A) for the following events: (a) A (the investor) pays $10‚000 for a 25% interest in B. A has significant influence. Dr.
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THE UNIVERSITY OF TECHNOLOGY‚ JAMAICA FACULTY OF LAW EQUITY AND TRUST 1 ESSAY DEADLINE FOR SUBMISSION: Friday‚ February 25‚ 2011 at 12 noon. ____________________________________________________________ ____________ QUESTION a. Using appropriate authorities discuss the disadvantages of separating law and equity. (No more than 1500 words) b. With the aid of relevant legal authorities outline the history‚ uses and purposes of Trusts. (No more than 1500 words) FORMAT FOR
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ckChapter 11 – Reporting and Analyzing Stockholders’ Equity I. Characteristics of a Corporation (Publicly held (closely held)) * Separate legal existence; * Limited liability of stockholders; limited to investment * Transferable ownership rights; * Ability to acquire capital; * Continuous life; * Corporation management: Shareholders Shareholders * Voting rights * Profit sharing * Preemptive right * Residual claim Board of Directors
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Is equity still relevant today? Prior to the Norman conquest in 1066 ‚ different areas of England were governed by different systems of law. William the conqueror gained the English throne in 1066 and began standardizing the law. “Itinerant justices” were able to discuss the various customs of different parts of the century. The principle of ‘stare decisis’ grew up and by 1250 a ‘common law’ has been produced. Common law is the basis of our law today. It is an unwritten law that developed from
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Roman Contributions The Romans are considered among the greatest architects of ancient times. They were incredible builders and excellent engineers. The Romans cannot take all the credit for their accomplishments though; some of their inventions were just improvements on older ideas or concepts from Greece. Aqueducts are one thing the Romans got from Greece‚ although‚ they were not called aqueducts in Greece. The Greeks were the first to have a mass water supply system. They used water pumps
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Legal Studies. Man jailed for crime spree A man from Gin Gin‚ west of Bundaberg in south-east Queensland‚ has been jailed for stealing more than $32‚000 during a seven-month crime spree. Anton Michael Janezic‚ 39‚ pleaded guilty to 34 charges including fraud‚ theft‚ drug and driving offences between September 2009 and April last year. Of the fraud charges‚ 15 relate to activity in the bank account of Duingal man‚ Robert Pitman‚ who was found dead in his caravan after a fire last April. Magistrate
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Navigating Pay Equity: Developments in Legislation March 24‚ 2014 Agenda • Historical legislation • Lilly Ledbetter • Paycheck Fairness Act • Impact and advice for HR professionals Equal Pay Act (EPA) • Passed in 1963 as an amendment to the FLSA • Requires equal pay for substantially equal work ▫Skill‚ Effort‚ Responsibility‚ Working Conditions • Gender claims only • Not required to show discriminatory intent EPA - Affirmative Defenses • Seniority system • Merit system • System which measures
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The fact that brands are a part of the company equity is now a universal concept‚ however what this awareness implies has not yet been fully analyzed. As is often the case‚ phrases such as ‘brands are our equity’ become company leitmotivs. The truth is that‚ when taken at its word‚ this brand equity awareness has actually revolutionized operational marketing. The most salient aspects of this development are described below. ____________________________________________________________ __________________
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redeem the outstanding preferred shares at stipulated prices. 13.The laws of some states require that corporations restrict their legal capital from distribution to stockholders. 14.The SEC requires companies to disclose their dividend policy in their annual report. 15.All dividends‚ except for liquidating dividends‚ reduce the total stockholders’ equity of a corporation. 16.Dividends payable in assets of the corporation other than cash are called property dividends or dividends
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Contributions of Charlemagne During all the history have been a lot of great emperor‚ kings‚ and all the realty stuff which in the past they have a lot of importance because they have to govern the people and also give an example and in a way teach them how to live and be the head of the country. Charlemagne that means Charles the great was the king of the Franks and he expanded his empire greatly. He was a Christian governor and he makes a lot of things to the church and for its country. In the
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