198 Accounting Standard (AS) 14 (issued 1994) Accounting for Amalgamations Contents INTRODUCTION Definitions EXPLANATION Types of Amalgamations Methods of Accounting for Amalgamations The Pooling of Interests Method The Purchase Method Consideration Treatment of Reserves on Amalgamation Treatment of Goodwill Arising on Amalgamation Balance of Profit and Loss Account Treatment of Reserves Specified in A Scheme of Amalgamation Disclosure Amalgamation after the Balance Sheet Date ACCOUNTING STANDARD
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The University of Hong Kong Faculty of Business and Economics School of Business BUSI0027 Management Accounting I Course Syllabus and Outline SEM2‚ 2011/12 Subclasses C‚ D‚ and E I. COURSE INFORMATION Lecturer: Dr. Yanling GUAN Email: ylguan@business.hku.hk Office: 716‚ Meng Wah Complex Phone: 2857-8346 Consultation Times: By Appointment Tutor: Mr. Kelvin Kwok (Subclass C) Email: hfkwok@hku.hk Office: 601B‚ Meng Wah Complex Phone: 2219-4490 Tutor: Ms. Carol Kwok
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Chapter 10 Plant Assets‚ Natural Resources‚ and Intangibles QUESTIONS 1. A plant asset is tangible; it is used in the production or sale of other assets or services; and it has a useful life longer than one accounting period. 2. The cost of a plant asset includes all normal and reasonable expenditures necessary to get the asset in place and ready for its intended use. 3. Land is an asset with an unlimited life and‚ therefore‚ is not subject to depreciation. Land improvements have
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customer loyalty‚ and perhaps most importantly‚ human capital. These intangible assets are likely to provide tremendous earnings growth in the future which determines the company’s market value. Notice also that the company’s choice of conservative accounting policies has the effect of depressing the company’s book value of equity. 2. What effect did Microsoft’s software capitalization policy have on its financial statements? Ignore any potential tax effects. a. Assume that 60% of Microsoft’s
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com/2007/06/04/magazines/fsb/online.marketing.fsb/index.htm DEREK GEHL‚ (December 29‚ 2006)‚ “Improve Your Online Customer Service”‚ Retrieved from: http://www.entrepreneur.com/article/172294 NS Network Solutions‚ “NS Commerce Space”‚ (copyright 2011)‚ Retrieved from: http://www.networksolutions.com/support/5-ecommerce-solutions-for-starting-online-stores-2/ Wikipedia‚ “Electronic Commerce” (modified 11/2011)‚ Retrieved from: http://en.wikipedia.org/wiki/Electronic_commerce Entrepreneur‚ “How to Buy A Business
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CONSOLIDATION 0-20% a)HELD TO MATURITY: only used for debt securities LOCOM (if impaired‚ write down) Financial Investment (A+) 22 Cash (A-) 22 b)TRADING: gains & losses are recognized in I/S; intention of investor is to profit from ST price fluctuations FAIR VALUE Financial Investment (A+) 22 Cash (A-) 22 Financial Investment (A+) 4 Gain on investment on securities (OE+) 4 c)AVAIL FOR SALE: recorded on B/S
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Low Employee Productivity Course Project Outline GM 591 Leadership and Organizational Low Employee Productivity Course Project Outline I. Introduction The Housing Authority was created to provide safe and sanitary housing for low income families. The position of an area clerk is to provide administrative support to the property manager and maintenance staff so that their focus would be on the development and the residents. The lack of maintenance professions motivation and effort
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Contract and Procurement Management Course Project Part 3 Name: Email: Course: PM 598 Instructor: Date: Proposal to Supply Treated Lumber and Poles National Guard Bureau‚ New Mexico Solicitation Number: W912J313T0012 Contract Award Date: 7/15/13 Submitted By: Xxx xxx Sales Manager American Pole and Timber Ph: 800-716-0636 Fax: 224-627-3333 Date: 06/12/2013 1. COVER LETTER June 12‚ 2013 LEANDRA GARCIA 47 BATAAN BLVD SANTA FE‚ NM‚ 87508-4695
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involves: 1. Planning to undertake only those variable overhead activities that add value for customers using the product or service‚ and 2. Planning to use the drivers of costs in those activities in the most efficient way. 8-2 At the start of an accounting period‚ a larger percentage of fixed overhead costs are locked-in than is the case with variable overhead costs. When planning fixed overhead costs‚ a company must choose the appropriate level of capacity or investment that will benefit the company
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A Review of the IT System Course Project – SAI Toys A Review of the IT System Executive Summary The overview for SAI Toys is the company sells are manufactured in-house and shipped to brick-and-mortar retailers‚ such as Best Buy and Target‚ as well as e-Commerce only sites‚ such as ThinkGeek.com and Buy.com. The company has no direct interaction with the final purchasers (individuals) of their products other than through warranty service. SAI Toys is one of the leading manufacturers of products
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