ACCT2542 Corporate Financial Reporting & Analysis Semester 2 – 2009 Version 1.0.3 Contents Page 3 Accounting for Income Tax Page 7 Consolidation Accounting – Principles Page 10 Consolidation Accounting – Wholly Owned Subsidiaries Page 15 Consolidation Accounting – Intragroup Transactions Page 19 Consolidation Accounting – Minority Interests Page 24 Consolidation Accounting – Indirect Ownership Page 26 Accounting for Asso Associates – The Equity Method
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Microsoft’s Financial Reporting Strategy 1. What are the factors that likely explain the difference between Microsoft’s market value of equity and its reported book value of equity? One of the factors that explain the difference between Microsoft’s market value of equity and its reported book value of equity is the lack of effectiveness to record certain intangible assets such as stock of knowledge (i.e.‚ human capital) customer loyalty‚ and brand value. These former intangible assets mentioned
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Financial Reporting Problem Financial Reporting Problem In every company there are challenging that must be overcome to maintain a healthy business. It is important for a corporation like Wal-Mart to be aware of their competition. The ability to study and learn from other business in the same market can drastically influence the success of an organization. It is equally important to ensure that a corporation is aware of their own strengths and weaknesses. A corporation as large as Wal-Mart
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Abstract I wanted to find out: If you could smell instead of tasting actual food. I read about: People smelling food and they could actually taste it. I (did): I had people smell food and they could actually taste the food like they were eating it. I found out: You can smell instead of tasting the actual food. Next time I will: Try to find if you can taste instead of smelling switch it around try new things. Title Topic: Investigate the influence of smell on taste. What is your control
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Carbon Monoxide Carbon Monoxide (CO) Carbon monoxide is a colorless‚ odorless‚ tasteless and toxic gas produced as a by-product of combustion. Any fuel burning appliance‚ vehicle‚ tool or other device has the potential to produce dangerous levels of carbon monoxide gas. Examples of carbon monoxide producing devices commonly in use around the home include: • Fuel fired furnaces (non-electric) • Gas water heaters • Fireplaces and woodstoves • Gas stoves • Gas dryers • Charcoal grills
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Yesenia Telleria Period 7 01/06/2014 The Children’s Bureau The term "labor" evokes many topics: workforce‚ wages‚ health plans‚ benefits‚ jobs‚ work hours‚ youth‚ etc. My main focus of this project is the youth. The Children’s Bureau was transferred into the Department of Labor in 1913. The Children’s Bureau began life in a time when child labor was typical and usual. One of its initial missions was to work to relieve the agony and hardships of children caused by shameless child labor. I chose
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Fair Use of Photographs Reasonable utilization may not be what you anticipate. Whether you are inside the verges of reasonable utilize hinges on upon the truths of your specific circumstance. What precisely would you say you are utilizing? How generally would you say you are offering the materials? Is it true that you are limiting your work to the philanthropic environment of the college? To figure out if you are inside reasonable utilize‚ the law calls for an equalized requisition of these four
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Facebook Takes Credits Where Credits Are Due Chapter 10 Management 5000 Abstract Facebook is a social networking service launched in February 2004‚ owned and operated by Facebook‚ Inc. As of September 2012‚ Facebook has over one billion active users‚ more than half of them using Facebook on a mobile device. Users must register before using the site‚ after which they may create a personal profile‚ add other users as friends‚ and exchange messages‚ including
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In general‚ most victims do not report incidents. However‚ the chances of the victim reporting an incident depends on the specific incident‚ the extent of physical harm‚ police department‚ city‚ race‚ income gender etc. To elaborate‚ a violent crime is more likely to be reported in comparison to theft crimes. The victim may be hesitant on reporting if they resisted with a weapon and caused harm during the altercation. Victims that deal with crimes involving their vehicles could determine whether
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learn practically about the Credit Appraisal Process. I would also like to extend my gratitude to Mr. Krishna Kumar Nigam (Chief Manager‚ Allahabad Branch) for giving me an opportunity to join him to know and learn various aspects of the Loans and Advances in the organization. It is my privilege to thank Mr. B. C. Sharma (Industry Guide & Chief Mentor) whose guidance has made me learn and understand the finer and complicated aspects of banking‚ in general and of Credit Appraisal Process‚ in particular
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