Date: 2/19/14 To: CEO of LOL From: Auditor Re: The realization and valuation of DTAs Mr. CEO: The following paragraphs explain why a valuation of temporary taxable differences is necessary and how‚ with the guidance of the Accounting Standards Codification (ASC)‚ we came to this conclusion. According to ASC 740-10-30-23‚ "The more negative evidence that exists‚ the more positive evidence is necessary and the more difficult it is to support a conclusion that a valuation allowance is not
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BUSINESS MEMORANDUM DATE: Jan 30‚2014 TO: James J. Lohman‚ CEO of Excel Industries FROM: Manger of Management advice office SUBJECT: The Cost of Providing Child Care Case Summary/Background There is an increasing number of women‚ who are entering job market approximately two-thirds since 1990‚ all the new workers are woman. However‚ The biggest issue for the woman is maternity and how to take care of their children during their work’s hours. The
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Marketing management‚ summary chapter 1 (Marketing: creating and capturing customer value) What is marketing Marketing is managing profitable customer relationships. Marketing defined Marketing must be understood in the sense of satisfying customer needs. Marketing = the process by which companies create value for customers and build strong customer relationships in order to capture value from customers in return. Simple model of the marketing process: Create value for customers
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I am a graduate student form Kelley Business School at Indiana University and setout working at your accounting department in Ling Clothing Company. During look through the financial statement‚ I find some of transactions and events have a few mistakes in your company‚ which conflict with accepted accounting theory and GAAP. There are some mistakes I will present: The company switched from FIFO to LIFO in accounting for inventory. The preceding year it had switched from the weighted-average method
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Date: 04/09/2013 To: Wendell Nekoranec From: Favio Suastegui Subject: Act on Facts‚ Not Faith Evidence-based management is important in making management decisions. The article emphasizes facts over “gut instinct” or opinion in making management decisions. Data and evidence provide a basis for which organizations can react to and assess situations. Evidence-based leadership is similar to a scorecard in which organizations can measure results. The purpose of gathering facts is to
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Laurent Bailey ACC 501 Module 1 Case May 9‚ 2015 Mr. Dixit To: Serious Reader Company From: Laurent Bailey‚ Sr. Accountant Date: May 4‚ 2015 Subject: Quarterly Review Serious Reader Company‚ I’ve attached our completed income statement to this email‚ but I also wanted to quickly discuss the outcome your results. Overall Result Over the past year you have sold 4300 books‚ which look great on the surface. However you have experienced a severe profit loss. From the
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IFRS Illustrative financial statements October 2012 kpmg.com/ifrs 1 Contents What’s new 2 About this publication 3 Independent auditors’ report on consolidated financial statements 5 Consolidated financial statements 7 Consolidated statement of financial position 9 Consolidated statement of comprehensive income – single-statement approach 13 Consolidated statement of changes in equity 17 Consolidated statement of cash flows 21 Notes to
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Unit 6 project part 2 Annotated bibliography Boutelle‚ M. (2008). UNIFORMS: Are They a Good Fit?. Education Digest‚ 73(6)‚ 34. “The article discusses the pros and cons of schools adopting mandatory school uniforms for students. The article emphasizes the positive aspect of schools adopting a dress code that requires student uniforms‚ including an increased focus on academics rather than clothing fashions. The author also addresses exceptions to such rules‚ including students who opt out of the
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School Uniforms Imagine waking up every morning and going to school. You put on the same clothes that you were wearing yesterday and walk to school. You open the door to the school and see everyone‚ all wearing the same exact outfit as you. The dread feeling you get because you feel the same way as you did every day. That is what every day would be like if school had uniforms. I think that uniforms are a commitment‚ they don’t allow you to express yourself as freely‚ and they are boring. Parents
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No School Uniforms Constructive Speech "Those who would give up essential Liberty‚ to purchase a little temporary Safety‚ deserve neither Liberty nor Safety." Benjamin Franklin once said this‚ and I think It applies well to the proposed implementations of a uniform. Today‚ my worthy opponents try to persuade us to change our school dress code to involve a uniform. We must realize that this would not be a solution to our schools’ problems in Tazewell County‚ but perhaps another problem that
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