] Two examples of social responsibility efforts or actions that will be the topics of discussion are the Patient Protection and Affordable Care Act (ObamaCare)‚ and the Goodwill Ambassadors of Miami Dade. The ObamaCare act permits flexibility and stability to Americans so that they receive the best health care available. Goodwill Ambassadors provide a vital service to communities throughout Miami Dade County. Good preview of the main points. The ObamaCare act will guarantee that all Americans have
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Accounting for Goodwill and Intangibles (1) Intangible assets acquired from JW Medical Systems (JWMS) comprise patent costs‚ customer relationships and land use rights. In accordance with IFRS 3 Business Combinations‚ Biosensors International Group (BIG) measured the cost of the acquired intangible assets as their fair value at acquisition date. According to IFRS 3.14 Business Combinations‚ guidance for recognition of intangible assets is in paragraphs B31-B40. Apart from goodwill‚ identifiable
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also answer any questions you have concerning the analysis of the work papers regarding adjusting lower cost of market inventory on valuation; capitalizing interest on building construction; recording gain or loss on asset disposal; and‚ adjusting goodwill for impairment. Adjusting Lower Cost of Market Inventory on Valuation Generally Accepted Accounting Principles (GAAP) states inventory that
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CHAPTER 3 AN INTRODUCTION TO CONSOLIDATED FINANCIAL STATEMENTS Answers to Questions 1 A corporation becomes a subsidiary when another corporation either directly or indirectly acquires a majority (over 50 percent) of its outstanding voting stock. 2 Amounts allocated to identifiable assets and liabilities in excess of their recorded amounts on the books of the subsidiary are not recorded separately by the parent. Instead‚ the parent company records the purchase price of the interest acquired
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Nike‚ Inc. reported the following plant assets and intangible assets for the year ended May 31‚ 2014 (in millions): other plant assets $965.8; land $221.6; patents and trademarks (at cost) $515.1; machinery and equipment $2‚094.3; buildings $974; goodwill (at cost) $193.5; accumulated amortization $47.7; and accumulated depreciation $2‚298. Prepare a partial balance sheet for Nike for these items. (List Property‚ Plant and Equipment in order of Land‚ Buildings and Equipment.) NIKE‚ INC.
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Advancements in Research & Technology‚ Volume 1‚ Issue 4‚ September-2012 ISSN 2278-7763 1 A Study On Direct Selling Through Multi Level Marketing F. MARY MERLIN Department of Management Studies‚ Manonmaniam Sundaranar University‚ Tirunelveli‚ India. Email: mary.fmerlin@gmail.com ABSTRACT Direct selling is a multi-level marketing in which the sales force is compensated not only for the sales they make but also for the sales done through their recruit. This recruited sales force is referred to as
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resigned or come forward with complaints about the new schedule. Also‚ the new schedule was implemented solely as a response to increased production demand. It was enforced across the board among all production staff. Meeting minutes and administrative emails prior to the scheduling change do not indicate any intent to make Mr. Anderson or any
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morality introducing the ideals of the categorical imperative as the central concept of moral philosophy. The definition of the categorical imperative leads Kant towards the critique of pure reason arguing that without a goodwill one can’t even be worthy of being happy. Kant introduces goodwill‚ treating people as means rather than ends and doing the right thing for the right reason. Making a distinction between science and knowledge and eliminating common sense on a route to the philosophical‚ Kant defines
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Association of Certified Public Accountants (MACPA) and the smaller firms behind the Malaysian Institute of Accountants (MIA). At other times big business prevailed. These conflicts and power struggles are revealed through an analysis of the case of the Goodwill Accounting Standard. Selvaraj D. Susela 358 Introduction This paper offers an understanding of the struggle within the accounting profession for control of the standard setting process‚ in the context of a developing nation. The focus on
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A guide to Consolidated accounts A SIMPLE GUIDE TO CONSOLIDATED ACCOUNTS This is a basic guide prepared by the Technical Advisory service for members and their clients. It is an introduction only and should not be used as a definitive guide‚ since individual circumstances may vary. Specific advice should be obtained‚ where necessary. Requirement to Prepare The Companies Act 2006 gives exemption from the requirement to prepare group accounts to small groups but not medium sized groups
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