Q1 Shiplake is preparing its financial statements to 31 March 2012. The following situation has been identified by an impairment team. Shiplake has an item of earth-moving plant‚ which is hired out to companies on short-term contracts. Its carrying amount‚ based on cost model‚ is $400‚000. The estimated fair value of this asset is only $250‚000‚ with associated costs of disposal of $5‚000. A recent review of its value in use based on its forecast future cash flows was estimated at $500‚000. Since
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The Scarlet Letter: A Symbolic Narrative After reading any sort of book or story‚ the reader may sit back and think about how the book was written. For example‚ one may look at the style‚ genre‚ and origins of the book. In this case‚ after reading The Scarlet Letter by Nathaniel Hawthorne‚ I took a look back at how this great author created such a great work of literature that we still read some 160 years later. What I found was that this is simply a piece of well-written‚ mind enhancing symbolic
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impairment test. Therefore‚ companies have to be required to test goodwill and other intangible assets‚ such as goodwill‚ brand name‚ financial assets‚ and investments for potential impairment on an interim basis. We know goodwill is an important part of total value of company. If any company acquires any other company‚ goodwill would be a vital indictor to determine the acquisition value. Thus‚ impairment of intangible assets such as goodwill is extremely important for any accountant. Question 2: Which
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AYB200/Weekly Tutorial Solutions/Week 5 S1‚ 2013 Assets 2 (Intangible Assets) Based on Week 4 Due Week 5 (due 25th March) NOTE: Provide references for your answers and quote where you have written something that is word-for-word from a source Textbook Questions (15 marks): Challenging Question 29 (5 marks) Applicability of AASB 138: A taxi licence would be considered to be an intangible asset and must be accounted for in accordance with AASB 138. Intangible assets can be carried at
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my claim is the scarlet letter‚ Monica Lewinsky‚ and Justine Sacco’s issue. These sources display negative effects of public shaming towards the people is unjust. Public shaming causes cruel punishments‚ depression and it should be left in the past. First‚ cruel punishment is something that is given to you that is way more dreadful then what it should actually be. Hester Pryme is a victim of a cruel punishment that she truly did not deserve. Chapter 5 of Scarlet Letter “Here‚ she said herself
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which we allocated the purchase price were goodwill of $7.1 billion‚ identifiable intangible assets of $1.6 billion‚ and unearned revenue of $222 million. The goodwill recognized in connection with the acquisition is primarily attributable to our expectation of extending Skype ’s brand and the reach of its networked platform‚ while enhancing Microsoft ’s existing portfolio of real-time communications products and services. Microsoft assigned the goodwill to the following segments: $4.2 billion to
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Nathaniel Hawthorne’s The Scarlet Letter recognizes color in depicting images into the reader’s mind. The novel unfolds over a span of seven years in Puritan America during the seventeenth century. Moral justice is tested as the plot revolves around the sin of adultery. The author uses color to illustrate the significance and symbolism of the emblem "A‚" Roger Chillingworth‚ and Pearl Prynne. The adulterer‚ Hester Prynne‚ is obligated to wearing the letter "A" as a sign of her sinfulness. The
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In the novel “The Scarlet Letter” by Nathaniel Hawthorne‚ Hawthorne makes Hester the most “free” character by showcasing her transformation from ostracized sinner to an able woman of her letter in order to display the idea that repressed sin destroys the soul while openness and honesty sets a soul free. Hester was not burdened with the internal guilt that consumed her “fellow sinner”‚ Arthur Dimmesdale‚ because she had to wear her sin openly on her chest‚ forcing her to confront her sin and the stigma
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a business letter can be extremely useful and are needed in any business. Knowing the proper way to write a business brings good business. Proper business letters often give a positive reflection on the business and an individual. Every business requires communication. Letters extend the exchange of information to clarify‚ discuss‚ announce or confirm. Communications include seeking employment‚ reporting a complaint‚ promoting‚ or any other correspondences in business. Business letters are an essential
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Advanced Financial Accounting (M) 2014 Assignment 1 Answer to Assignment 1 Question 1 First method is ‘immediate write- off’‚ which leads to consuming of shareholders’ equity and changeable of rate-of-return measures. With this method‚ goodwill will remain in the pre-regulation period. Second method is ‘systematic write- off’‚ which is regularly written off over a limited period. This method is also called amortization that is under AAS 18 and AASB 1013. The third method is ‘ad- hoc write-
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