Chapter 1 the equity method of accounting for investments Answers to Questions 1. The equity method should be applied if the ability to exercise significant influence over the operating and financial policies of the investee has been achieved by the investor. However‚ if actual control has been established‚ consolidating the financial information of the two companies will normally be the appropriate method for reporting the investment. 2. According to Paragraph 17 of APB Opinion 18‚ "Ability
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Joint Venture: Proportionate Consolidation Method & Equity Method Andrea Marciana B. Diwa Modadv1– K32 10926739 June 11‚ 2012 - Monday INTRODUCTION Joint venture is identified as a topic of study because of the massive rise in international joint ventures during the business globalization and because of the different joint venture accounting practices across countries. The increasing trend to produce financial statements which are free from errors and misstatements lead to the
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1. INTRODUCTION: The movement of stock indices is highly sensitive to the changes in fundamentals of the economy and to the changes in expectations about future prospects. Expectations are influenced by the micro and macro fundamentals which may be formed either rationally or adaptively on economic fundamentals‚ as well as by many subjective factors which are unpredictable and also non quantifiable. It is assumed that domestic economic fundamentals play determining role in the performance of stock
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The Rajiv Gandhi Equity Savings Scheme (RGESS) was launched in late-September of 2012-13 which was announced by the then Finance Minister Pranab Mukherjee in the 2012-13 speech. It is initiative that aims to bring in millions of first-time investors into stock markets by offering tax incentives. This will bring the savings of the urban and semi-urban middle class into turn equities as an attractive alternative to gold and cash. Here are some details on the scheme: 1. The scheme is open only to first
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Fusion or no fusion of equity and the common law at a substantive level Since the administrative fusion of the Common Law and Equity Courts after the 1873 and 1875 Acts‚ there has been a lot of controversy over whether to fuse both equity and common law. There are valid arguments both for and against fusion. Those arguing for the fusion of Equity and Common Law at a substantive level often comment on the inconsistency created by equity’s intervention in law. ‘There would sometimes be arbitrary
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com/finance.htm Empirical Evidence on Retail Firms’ Equity Valuation Models Anastasia Vardavaki 13 Epidavrou str.‚ Halandri‚ 152 33 Athens‚ Greece E-mail: anastasia_vardavaki@yahoo.gr John Mylonakis 10 Nikiforou str.‚ Glyfada‚ 166 75 Athens‚ Greece E-mail: imylonakis@panafonet.r Abstract This paper presents the theoretical framework for the process of equity valuation and investigates the relative explanatory power of alternative linear equity valuation models when applied to firms in the UK food
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Intellectual & Developmental Disability‚ March 2009; 34(1): 55–66 LITERATURE REVIEW Applying equity theory to staff working with individuals with intellectual disabilities* PHILIP DISLEY1‚ CHRIS HATTON1 & DAVE DAGNAN2 1 Lancaster University‚ UK and 2West Cumberland Hospital‚ Whitehaven‚ Cumbria‚ UK Abstract Background This paper provides an overview of the empirical research on equity theory amongst staff working in services for individuals with intellectual disabilities (ID). Method
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Common Law and Equity Prior to the Judicature Act 1873-75 on Fusion Fallacy The early development of equity categorized it as a separate system from the then existing common law. However‚ Lord Chancellor’s intervention gradually developed a distinct body of law called ‘equity’ which was well established by the fifteenth century. From then on‚ the Chancellor’s jurisdiction was exercised via what later becomes ‘court of Chancery.’ The existence of these two systems at times conflicted because of the
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capital gains on the sale of listed shares. The individuals who fall in the 10% and 20% tax brackets will gain from low short-term capital gain tax (5% and 10%‚ respectively‚ against the current 15%). This will have a long-term positive impact on equity market volumes and depth. The changes in personal tax slabs will augment the disposable income by about Rs 15‚000 crore in the hand of 30 million individual taxpayers‚ boosting savings and investments. Unit-linked insurance plans in their new avatar
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New Urbanism has also promoted social equity as a way to foster social diversity through urban design. NU planning aims to promote equal and free access to public goods in which every resident has the same benefit regardless of their demographic characteristics. Thus‚ social equity can be achieved by using physical design strategies that locate all range of people in proximity to goods and services (Talen 2002). In fact‚ New Urbanism believes that towns should provide a range of public and private
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