"Ida s impairment" Essays and Research Papers

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    Ida Impairment

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    Ida’s Impairment Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. As a U.S. subsidiary of a U.K. entity‚ Ida prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. U.S. Operations In addition to other assets‚ Ida owns and operates a commercial building in the United States that is carried at its cost less any accumulated depreciation and any accumulated impairment losses

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    Accounting- Ida Impairment

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    Ida U.S. Operations: Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. Ida is a U.S. subsidiary of a U.K. entity and prepares its financial statements in accordance with U.S. GAAP for reporting to its U.S.-based lender and in accordance with IFRS in reporting to its parent. Ida owns and operates a commercial building that at year-end 2010 represents a a cash-generating unit (CGU) under IFRS and a long-lived asset classified as held and used under U.S. GAAP

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    Impairment

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    Impairment accounting – the basics of IAS 36 Impairment of Assets IAS 36 Impairment of Assets (the standard) sets out the requirements to account for and report impairment of most non-financial assets. IAS 36 specifies when an entity needs to perform an impairment test‚ how to perform it‚ the recognition of any impairment losses and the related disclosures. Having said that‚ the application of IAS 36 is wide and its requirements may be open to interpretation. The recent economic uncertainty

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    Impairment Case

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    Case 10-02: Ida’s Impairment In April 2011‚ the FASB issued an exposure draft on testing goodwill for impairment. Under the proposal‚ entities would have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e.‚ step 1 of the goodwill impairment test). If entities determine‚ on the basis of qualitative factors‚ that the fair value of the reporting unit is more likely than not greater than the carrying amount‚ a quantitative calculation would

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    Ida's Impairment

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    market price of Ida’s commercial building. Therefore under the U.S. GAAP‚ Ida needs to test the U.S. commercial building for recoverability. (2) Under IAS 36.12‚ there are certain external factors that lead you to want to test for recovery such as a decline in market value. The sale of the building across the street is an example of one of those external factors. IAS 36.6 explains impairment and how to record impairment. Under IFRSs IAS 36.66‚ the recoverable amount of cash-generating units (CGUs)

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    Ida Tarbell

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    Ida Tarbell 1. Ida Tarbell was one of the most successful magazine writers of all time. She is most famous for her work on John D. Rockefeller. She was what everyone called a ‘muckraker’ but she wasn’t in the streets cleaning up she wasn’t a part of a union she didn’t strike against people. She used her words. Unlike a lot of people in power in the 1860’s Rockefeller didn’t treat his employees horrible. He had higher wages than most and not a lot of people died in his factories. What the problem

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    Visual Impairment

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    VISUAL IMPAIRMENT (Including Blindness) I. DEFINITION "Visual impairment including blindness" means an impairment in vision that‚ even with correction‚ adversely affects a child’s educational performance. The term includes both partial sight and blindness. This impairment refers to abnormality of the eyes‚ the optic nerve or the visual center for the brain resulting in decreased visual acuity. Students with visual impairments are identified as those with a corrected visual acuity of 20/70

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    Loan Impairment

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    Impairment of Notes Receivables US GAAP requires entities to assess whether financial assets are impaired and recognize the impairment. If a note receivable is impaired‚ the loss is measured by the creditor as the difference between the investment in the loan (usually the principal plus accrued interest) and the expected future cash flows discounted at the loan’s historical effective interest rate. US GAAP recognizes the uncollectible amount through an allowance account. Unlike IFRS‚ US GAAP prohibits

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    Visual Impairment

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    Visual Impairment Introduction Vision challenge or impairment is when a person’s degree of seeing is very low and the affected person requires assistance in order to carry out daily routine. Significantly‚ for one to qualify as visually impaired there must be prove that a person cannot undertake duties by himself without necessary assistance. For a person to qualify as a visually challenged‚ there must be a prove that the affected eyes cannot be conventionally treated. Visual challenge cannot be

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    Recollection Impairment

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    In the article “Different patterns of recollection impairment in confabulation reveal different disorders of consciousness: A multiple case study” they studied three different patients with confabulation affecting the way the patients remember and their conscious. Confabulation affected all three patients in different ways. In one patient confabulation affected the way they remembered their personal past‚ present‚ and future. In the second confabulation affected impersonal knowledge and the third

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