qualifying SPE concept was introduced in SFAS 140 and a qualifying SPE is exempt from consolidation. Discuss the equity requirement of a qualifying SPE prior to FIN 46( R) and under FIN 46 (R). Prior to FIN 46(R)‚ due to an accounting rule established by the now-defunct EITF Issue 90-15‚ the sponsor of a SPE did not have to consolidate the assets and liabilities of the SPE as long as the equity interest of a third-party owner was at least 3% of the SPE’s total capitalization.
Premium Balance sheet Generally Accepted Accounting Principles Asset
Brand identity‚ loyalty and equity. The extent to which a company can evoke an emotional connection between its brand and its target markets will play a big part in determining its business success. By tapping into consumers’ emotions‚ a company is able to create a long-term relationship in which both consumer and business will enjoy (Robinette 2000‚ p.1). This essay will discuss the emotional connection a brand has with their consumers‚ explaining the need to be identifiable and unique with
Premium Brand Brand management Branding
TASK 1 Explain the reference to legal principle and relevant case law‚ the legal aspect of placing the ‘Klick’ clock in the shop window with a price tag attached. Ann antiques has a rare ‘Klick’ clock on its shop with price tags of €1‚000 attached. In spite of its wording the sign in the window does not constitute a legal offer‚ it is merely an invitation to treat. Invitation to treat is an indication that the person who invite is willing to enter into a negotiation but it is not yet prepared
Premium Contract
a hundred years. It is known for greatness‚ competition‚ class‚ top notch talent and being champions. The extended identity also stands for: Product offering: High quality content portraying international players and games‚ high level of excitement and championship level competition. Endorsements: Association of large brands shows the value and worth of the club. Relationship/Heritage: The city’s name Madrid and use of membership/fan cards show a sense of acceptance and pride. Logo: Depicting
Premium Strategic management Management Marketing
The Tragedy of the Commons Response Garrett Hardin’s The Tragedy of the Commons raises awareness on and suggests a solution for overpopulation‚ and Beryl Crowe’s The Tragedy of the Commons Revisited is a refutation of Hardin’s work. While Hardin attempts at discussing every aspect of the population problem‚ he has ignored the population trend that has begun from his era and has taken individual freedoms too lightly. He has also made wrong assumptions‚ thus experiencing Crowe’s rebuttal. The following
Premium Population growth Population growth Overpopulation
Level 5 Diploma Leadership for Health and Social Care and Children and Young Peoples Services. Here I am about to explain my understanding of the Laws and Legislations that I work within my role as a Manager at ******Lodgings. At Supported Lodgings we provide a homely environment in a care setting staffed 24 hours a day‚ 7 days a week‚ however in saying that‚ we offer support rather than care to Young People leaving care generally aged between 16-19yrs of age about to move onto their own independence
Premium Management Sociology Health care
Common Core Standards Heather L. Dudziak MTE 501 February 14‚ 2011 Cristina Campisano Common Core Standards Today the federal government has taken a role as a promoter of educational opportunity to students with numerous disadvantages. These disadvantages range from poverty to discrimination based on race and sex‚ to special education needs or even language barriers (Umpstead‚ 2008). Funds are supplied by the federal government for specific programs to improve educational quality;
Premium Education Bill & Melinda Gates Foundation Bill Gates
“Outline the main features of the current reforms to the NHS based on the 2010 White Paper “ Equity and Excellence: Liberating the NHS.” Review the reasons for the main proposals in this White Paper.” The NHS trust underwent a major organisational change to improve flexibility and responsiveness to patients ’ needs. Although organisational change was beneficial to the patients‚ issues of power and control‚ ownership‚ gender and communication became predominant within the organisation. As
Premium Management Organization
IT Sector Equity Research Report January 14‚ 2011 IT-Tier 1 IT Services THEMATIC Humpty Dumpty sat on a wall… Analyst contact Ankur Rudra‚ CFA Tel: +91 22 3043 3211 ankurrudra@ambitcapital.com Tier 1 Indian IT firms have outperformed the Sensex by 14% over the last twelve months and are trading at ~20x FY12 P/E. Such share prices imply long term revenue growth rates >20% over FY11-16 and sustained margin performance. Our reverse DCF analysis indicates that this will be tough to
Premium Term Chennai Revenue
Q2 2012 Private equity roundup — China Private equity roundup is a quarterly newsletter on trends and perspectives related to private equity activity in China. Contacts: Robert Partridge Greater China Private Equity and Transaction Advisory Services Leader robert.partridge@hk.ey.com Michael Buxton Asia-Pacific Private Equity Leader michael.buxton@hk.ey.com Jeff Bunder Global Private Equity Leader jeffrey.bunder@ey.com Philip Bass Global Private Equity Markets Leader philip.bass@ey.com Peter
Premium Private equity Investment