date that an employee begins to benefit from‚ or be adversely affected by‚ subsequent changes in the price of the employer’s equity shares. Paragraph 718-10-25-5 provides guidance on determining the grant date. See Service Inception Date. CE16-2 According to FASB ASC 260-10-45-7 (Earnings Per Share—Other Presentation Matters): EPS data shall be presented for all periods for which an income statement or summary of earnings is presented. If diluted EPS data are reported for at least one
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David Shim Case Study #2 A) What is the break-even point in passengers and revenues per month? Unit CM = $160 – $70= $90 Unit of Sales = 3‚150‚000 / $90= 35‚000 passengers Unit of Sales = 35‚000 x $160= $5‚600‚000 revenue B) What is the break-even point in number of passenger train cars per month? Unit of Sales = 35‚000/63= 555.5= 556 passenger cars C) If Springfield Express raises its average passenger fare
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Chapter 13: 1) E13-14 (5 points); 2) E13-16 (5 points); 3) E13-18 (5 points); 4) E13-19 (1 point); 5) P13-23A (8 points); 6) P13-25A (8 points); 7) P13-33A parts a‚ b and c only (8 points); 8) P13-39B (8 points); 9) P13-42B (7 points) Solutions: E13-14 (5 points): (a) The cash payback period is: $48‚000 ÷ $8‚000 = 6 years The net present value is: | | Time Period | | CashFlows | × | 9% DiscountFactor | = | PresentValue | Present value of net annual cash flows |
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The Manager and Management Accounting BUSI 0028 Sem 2‚ 2012/13 Dr. Olivia Leung © 2012 Pearson Education. All rights reserved. Accounting Discipline Overview Managerial accounting—measures‚ analyzes‚ and reports financial and nonfinancial information to help managers make decisions to fulfill organizational goals. Managerial accounting need not be GAAP compliant. Financial accounting—focus on reporting to external users including investors‚ creditors‚ and governmental
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5716 | $31‚438.00 | ($104.50) | Guatemalan quetzals (GTQ) | 255‚000 | 0.1185 | $30‚217.50 | 0.1180 | $30‚090.00 | $127.50 | Mexican pesos (MXN) | 400‚000 | 0.0777 | $31‚080.00 | 0.0767 | $30‚680.00 | $400.00 | | | | | | | $423.00 | 2. Determine the foreign exchange gains and losses that Portofino would have recognized in net income in 2009 and 2010‚ and the overall foreign exchange gain or loss for each transaction. Determine for which transaction it would have been most important
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would not be considered part of the capital cost? A. Legal fees incurred to acquire the asset. B. Duties paid on the asset. C. Fire and theft insurance paid on the asset. D. Non-refundable provincial sales taxes paid on the asset. 2. A business has $5‚000 in Taxable Income before CCA in the current year. The management anticipates a high income for the subsequent year. The maximum CCA deductible for the year in Class 8 is $5‚000 and the maximum CCA deductible for the year in Class
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Point of closing is to bring RE up to date - in doing that‚ we zero out temp accts. 4 kinds of closing entries: 1) close out Revenue - debit Rev CR Income Summ (normal credit bal) (only exists long enough for closing entries) - companies may be closing hundreds of rev or exp accts 2) close out Expense accts - list every single acct DR Income Summ CR Exp accts 3) DR Income Summ CR Retained Earnings 4) DR Retained earnings - return of equity‚ has nothing to do with production (“Income”
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ECON 281 Fall Term Intermediate Microeconomic theory I University of Alberta XiaoGang Che Chapter One Overview 1. Defining Microeconomics and Macroeconomics 2. Microeconomic Modeling Tools • Constrained Optimization • Equilibrium Analysis • Comparative Statics 3. The Types of Microeconomic Analysis • Positive Analysis • Normative Analysis Chapter One 2 Microeconomics Defined Microeconomics is the study of how individual economic decision-makers such as consumers‚ workers‚ firms
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OUTLINE 1. INTRODUCTION (FEMI) 2. BACKGROUNDS OF TWO COMPANIES (FEMI) 2.1 HUGO BOSS 2.2 LAURA ASHLEY 3. PERFORMANCE ANALYSIS 3.1 VERTICAL AND HORIZONAL ANALYSIS (BOYE) 3.1.1 HUGO BOSS 3.1.2 LAURA ASHLEY 3.2 RATIOS ANALYSIS (HANH & ANDREA) 3.2.1 PROFITABILITY (HANH) 3.2.2 LIQUIDITY (HANH) 3.2.3 EFFICIENCY (ANDREA) 3.2.4 CAPITAL STRUCTURE (ANDREA) 3.2.5 INVESTOR (ANDREA) 4. RECOMMENDATION (BOYE) --CHOOSING HUGO BOSS 5. LIMITATION OF THE ANALYSIS (BOYE) -- RELIES ON SLIDES 54 PAGE 54 6. CONCLUSION
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Solutions Guide: Please reword the answers to essay type parts so as to guarantee that your answer is an original. Do not submit as is EXERCISE 2-2 Acquisition Method The balance sheets of Petrello Company and Sanchez Company as of January 1‚ 2011‚ are presented below. On that date‚ after an extended period of negotiation‚ the two companies agreed to merge. To effect the merger‚ Petrello Company is to exchange its unissued common stock for all the outstanding shares of Sanchez Company in the
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