How should a company account for the legal costs of formation? Should the accounting treatment be the same as that for underwritten and other share issue costs? Generally it is recorded as the asset but as it does not have any economic future benefits to the company and it occurs only once so it should be treated as intangible assets. Under paragraph 69 of AASB 138‚ intangible assets does not allow the initial cost to be treated as an asset which needs to be treated as an expense and should be
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Pinnacle Case Study a. External users’ reliance on financial statements: 1. The company is privately held‚ but there is a large amount of debt‚ so the financial statement -may be used extensively. Also‚ management is considering selling the Machine-Tech division‚ which has the potential to result in extensive use of the statement by buyers. 2. Item 6 in the planning phase indicates plans for additional debt financing. Likelihood of financing difficulties: 1. The solar power engine business
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SCM 460 GLOBAL SUPPLY CHAIN STRATEGY Dr. Alex Rodrigues Logistics / Manufacturing Interface & Lean Logistics Class Topics • Topic 1: – • Describe the steps of Design For Logistics (DFL) Topic 2: – Understand the philosophy of Lean Manufacturing/Logistics Procurement Perspectives • Continuous Supply: Stockouts of raw materials or components can stop production and result in extreme cost. • Minimize Inventory Investment: One goal of modern procurement is to maintain continuous supply with
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Riordan Manufacturing Part 1 BSA 375 October 7‚ 2013 Riordan Manufacturing Part 1 Riordan Manufacturing is an industry leader in its field and is committed to providing its employees and business partners with efficient and professional service. The hardware‚ software‚ and processes that make up Riordan’s Human Resource Information System (HRIS) pose a major obstacle to its continued success and aspiration of becoming a green company. In response to these challenges with its current HR
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A. Review Part II and identify information that affects your assessment of acceptable audit risk. Note that only some of the situations in Part II will relate to acceptable audit risk. Classify the information based on the three factors that affect acceptable audit risk. • External users’ reliance on financial statements o There is a large amount of debt for a publically held company‚ and the financial statements will be used rather extensively. o Situation 6: the board of directors has decided to
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Chapter 16 Outline part 1 The federal government in 1865 faced unprecedented questions: how could the Union be restored and the defeated south reintegrate into the nation? Would the Confederate states be treated as conquered territories? Who would set the standards for readmission- Congress or the president? Most important what would happen to the 3.5 million former slaves? Reconstruction Politics (1865-1868) National politics produced new constitutional amendments‚ a presidential impeachment‚ and
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CYPCore 35 1.1 Working with children requires us to build relationships with them quickly‚ but also in ways that are professional. The quality of relationships that we have with the children and young people has a huge effect on the way in which we can work with them. Positive relationships with children and young people are importantbecause: When children feel comfortable with us they can separate more easily from their parets. Children are more likely to participate in the play and learning
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P1~~~ the x question our group chose to answer is question no. 35; Surveys that directly ask employees how important pay is to them are likely overestimate pay’s true importance in actual decisions. After doing some relevant research our group thinks that the answer for this question is false. P2~~~ before doing any relevant research our group made a guess on the answer of this question‚ our opinion is the statement is false. We think surveys that directly ask employees how important
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www.Vidyarthiplus.com UNIT-I PART-B −2 2 −3 1. Find all the eigenvalues and eigenvectors of the matrix 2 1 −6 −1 −2 0 7 −2 0 2. Find all the eigenvalues and eigenvectors of the matrix −2 6 −2 0 −2 5 3. Find all the eigenvalues and eigenvectors of the matrix 2 2 1 1 3 1 1 2 2 2 −1 2 4. Using Cayley Hamilton theorem find A when A= −1 2 −1 1 −1 2 4 1 2 −2 5. Using Cayley Hamilton theorem find A When A = −1 3 0 0 −2 1 −1 1 0 3 6. Using Cayley Hamilton theorem find A find A = 2 1 −1 1 −1 1 −1 −1 0
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Additive layer manufacturing for aerospace parts ES Technology Additive layer manufacturing ES Technology has revealed that additive layer manufacturing (ALM) for direct part production has been embraced by a number of manufacturing sectors‚ not least the aerospace industry The ability to produce components in a range of materials including hot-work steels‚ stainless steel‚ cobalt chromes and Inconel‚ plus titanium and aluminium alloys‚ presents the aerospace industry with large potential for
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