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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Running head: CASE APPLICATION 1 Case Application 1 Kasey Speer Ivy Bridge College of Tiffin University Case Application 1: More Than a Good Story As the top managers of their company‚ there are many issues that Bert and John must deal with. New issues arise on a daily basis when managing any organization. However‚ I believe that Bert and John have already encountered and dealt with the issues that were a threat to the company’s success. Such issues may have included; the business outgrowing
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Agreement Overview: This agreement represents a Service Level Agreement between Finman Account Management LLC‚ Datanal Inc and Minertek Inc for providing IT services that is needed to support and sustain Finman’s products and services. This Agreement will remain valid until it is superseded by a revised agreement which will be mutually signed by the stakeholders. This Agreement outlines the parameters of all IT services which is covered and it does not supersede the current processes and procedures
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Quoting Convention of NASDAQ Dealers Prompts a Justice Department Probe Michael Baye and Patrick Scholten prepared this case study to serve as the basis for classroom discussion rather than to represent economic or legal fact. The case is a condensed and slightly modified version of the public copy of the Complaint of Violation Statement‚ Civil Action No. 96 CIV 5313‚ dated July 17‚ 1996 in the United States of America v. Alex Brown & Sons Inc.‚ et al. NASDAQ The NASDAQ Stock
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Case 05-6 Centcom Inc Britel is a telecommunications company based in Italy and completely owned by TTL Group LLC. Centcom Inc‚ a telephone company just entered into an agreement to manage Britel. The agreement gives Centcom the opportunity to acquire the company completely if Centcom desires to do so. Based on the terms and the agreement between both companies it is a good opportunity for Centcom to actually consolidate Britel. Britel has a current deficit in shareholders’ equity however
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CHRYSLER MAKE THE RIGHT OUTSOURCING DECISION? On April 4‚ 2008‚ Tata Consultancy Services (TCS)‚ a leading global information technology services provider‚ announced it had signed a multi-year‚ multimillion dollar outsourcing contract to provide Chrysler LLC with a comprehensive set of information technology services. Was this a good move for Chrysler? Tata Consultancy Services is a unit of the Tata Group‚ and a sister division to Tata Motors‚ a company that will compete in India – and potentially other
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CooperVision (CVI) is an established contact lens maker. As one of the world ’s largest makers CooperVision make soft lenses and "crazy" lenses. The contacts can change the color of your eyes or make them look like cat eyes or several other shapes with their "crazy" lenses. They are in 12 countries across five continents. CVI markets a broad range of lenses that create common and complicated eye defects‚ such as nearsightedness‚ astigmatism‚ myopia‚ and presbyopia. (CooperVision 2006) CIBA Vision
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Facts: The Negro plaintiffs in these cases were denied admission schools attended by the white children under the laws requiring or permitting segregation according to race. All the court adhered to the “separate but equal” doctrine and held that the plaintiffs were not admitted to the white schools (except for the plaintiff in the Delaware case). In the instant cases‚ the plaintiffs contend that segregated public schools are not “equal” and they are deprived of the equal protection of the laws.
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Pepsi Cola Products Philippines‚ Inc. (petitioner) v. Honorable Secretary of Labor (respondents) 1. Facts: a. June 1990: The Pepsi-Cola Employees Organization-UOEF (Union) filed a petition for certification election with the Med-Arbiter seeking to be the exclusive bargaining agent of supervisors of Pepsi-Cola Philippines‚ Inc. (PEPSI). i. Med-Arbiter granted this stating that PCEU-UOEF was an affiliate of Union de Obreros Estivadores de Filipinas (or the Federation) with two (2) rank and file
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Hathway Technologies group‚ LLC in San Luis Obispo‚ CA is a private company categorised under computer programming services. Records show it was established in 2008 and incorporated in California. Hathway operates as a digital agency building consumer brands and enterprise business online. Through digital strategy‚ design and application development. Hathway creates experiences that transcend device‚ medium and touch point. With an unfaltering integrity and drive for clients’ service‚ their work
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