Answers Fundamentals Level – Skills Module‚ Paper F7 (SGP) Financial Reporting (Singapore) 1 (a) Cost of control in Sardonic: Consideration Shares (18‚000 x 2/3 x $5·75) Deferred payment (18‚000 x 2·42/1·21 (see below)) Less Equity shares Pre-acquisition reserves: At 1 April 2007 To date of acquisition (13‚500 x 4/12) Fair value adjustments (4‚100 + 2‚400) $’000 June 2008 Answers $’000 69‚000 36‚000 –––––––– 105‚000 24‚000 69‚000 4‚500 6‚500 –––––––– 104‚000 x 75% Goodwill $1 compounded
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CHAPTER 13 Investment Centers and Transfer Pricing ANSWERS TO REVIEW QUESTIONS 13-1 Goal congruence means a meshing of objectives‚ in which the managers throughout an organization strive to achieve goals that are consistent with the goals set by top management. Goal congruence is important for organizational success because managers often are unaware of the effects of their decisions on the organization’s other subunits. Also‚ it is natural for people to be more concerned with the performance
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16 Fourier Series Assessment Problems AP 16.1 av = 1 T ak = 2 T = 0 Vm dt + 2T /3 0 4Vm 3kω0 T = bk = 2T /3 2 T 2T /3 0 4Vm 3kω0 T 1 T Vm 3 T 2T /3 Vm cos kω0 t dt + sin 4kπ 3 = Vm sin kω0 t dt + 1 − cos 4kπ 3 7 dt = Vm = 7π V 9 Vm cos kω0 t dt 3 T 2T /3 6 4kπ sin k 3 Vm sin kω0 t dt 3 T 2T /3 = 6 k 1 − cos 4kπ 3 AP 16.2 [a] av = 7π = 21.99 V [b] a1 = −5.196 b1 = 9 a2 = 2.598 a3 = 0 a4 = −1.299 a5 = 1.039 b2 = 4.5 b3 = 0 b5 = 1.8 b4 = 2.25 2π = 50 rad/s T [d]
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Inventories Additional Valuation Issues ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) TopicsQuestionsBrief ExercisesExercisesProblems Concepts for Analysis1.Lower-of-cost-or-market.1‚ 2‚ 3‚ 4‚ 5‚ 61‚ 2‚ 31‚ 2‚ 3‚ 4‚ 5‚ 61‚ 2‚ 3‚ 9‚ 101‚ 2‚ 3‚ 52.Inventory accounting changes relative sales value method net real-izable value.7‚ 847‚ 83.Purchase commitments.95‚ 69‚ 10964.Gross profit method.10‚ 11‚ 12‚ 13711‚ 12‚ 13‚ 14‚ 15‚ 16‚ 174‚ 55.Retail inventory method.14‚ 15‚ 16818‚ 19‚ 20‚ 22‚ 23‚ 266‚ 7‚ 8
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Labor Unrest in Bangladesh RMG Sector: Does Active Labor Union Reduce the Risk of Labor Unrest in RMG Sector? A Dissertation by Urmi Tamanna ID-07272026 MAGD Batch-2 Submitted to Institute of Governance Studies BRAC University Dhaka In Partial Fulfillment of the Requirement for the Degree of Master of Arts in Governance and Development (MAGD) Institute of Governance Studies BRAC University‚ Dhaka‚ Bangladesh November 2010 Declaration I hereby declare that I am the sole
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Solutions Manual to Accompany Time Series Analysis with Applications in R‚ Second Edition by Jonathan D. Cryer and Kung-Sik Chan Solutions by Jonathan Cryer and Xuemiao Hao‚ updated 7/28/08 CHAPTER 1 Exercise 1.1 Use software to produce the time series plot shown in Exhibit (1.2)‚ page 2. The following R code will produce the graph. > library(TSA); data(larain); win.graph(width=3‚height=3‚pointsize=8) > plot(y=larain‚x=zlag(larain)‚ylab=’Inches’‚xlab=’Previous Year Inches’) Exercise 1.2 Produce
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Chapter 4 Process Costing Chapter 4 Process Costing Solutions to Questions 4-1 A process costing system should be used in situations where a homogeneous product is produced on a continuous basis. 4-2 Job-order and processing costing are similar in the following ways: 1. Job-order costing and process costing have the same basic purposes—to assign materials‚ labor‚ and overhead cost to products and to provide a mechanism for computing unit product costs. 2. Both systems use the same basic
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Requirement engineering Exercise – the POS System solution Problem Description A POS (Point-Of-Sale) system is a computer system typically used to manage the sales in retail stores. It includes hardware components such as a computer‚ a bar code scanner‚ a printer and also software to manage the operation of the store. The most basic function of a POS system is to handle sales. When a customer arrives at a POS counter with goods to purchase‚ the cashier will start a new sale transaction. When the
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Addenda Summary-2011 Note: Due to the issuance of certain new accounting literature‚ changes in the status of ongoing projects during the past year‚ or evolution of practice‚ the following updates to the existing cases should be noted. Case 03-5a Part I: Trademark Subsequent to the release of the Exposure Draft issued by the FASB and IASB in June 2010 the Boards received a number of comments and is currently reviewing and analyzing these comments. A revised draft of the Exposure Draft is expected
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Chapter 15 Entities Overview SOLUTIONS MANUAL Discussion Questions 1. [LO 1] What are the more common legal entities used for operating a business? How are these entities treated similarly and differently for state law purposes? Answer: Corporations‚ limited liability companies (LLCs)‚ general and limited partnerships‚ and sole proprietorships. These entities differ in terms of the formalities that must be observed to create them‚ the legal rights and responsibilities conferred on
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