The Legendary Iqbal Khan ACTG4160: Advanced Financial Accounting! ! Inter-Corporate Investments‚ Business Combinations and Consolidations! ! Introduction! ! - Non-strategic investments can be FVTPL or FVTOCI while strategic investments range from significant influence to joint arrangements to controlled subsidiaries! - Investments under 20% are considered passive unless clearly demonstrated otherwise! - No strategic advantage in terms of ability to influence or control the investee!
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EBC4074 Financial Accounting Consolidation Wholly owned subsidiaries & Intragroup transactions Seminar 1 - Réka Felleg School of Business and Economics Sharing Success Agenda • • • • Key steps Problem 22.4 Break (?) Problem 23.3 Seminar 1 - Wholly owned subsidiaries & Intragroup transactions Slide 2 Key steps • Acquisition analysis – Identify an/the acquirer – Determine the acquisition date – Recognize and measure FV of identifiable assets acquired‚ liabilities assumed
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REPUBLIC OF THE PHILIPPINES DEPARTMENT OF LABOR AND EMPLOYMENT Regional Office No. _______ PUBLIC EMPLOYMENT SERVICE OFFICE ______________________________ City/Municipality/Province SPECIAL PROGRAM FOR EMPLOYMENT OF STUDENTS (SPES) (RA 7323‚ as amended by RA 9547) SPES Form 2 Control No. __________ GENDER SURNAME FIRST NAME‚ Date of Birth: (mm/dd/yyyy) Address: MIDDLE NAME o Male o Female CIVIL STATUS o Single o Married Citizenship: Place of Birth: o Widower o
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Production Engineering currently attending the half of my 4rd year of HCM university of technology .I am so happy to be a member of the Society of Petroleum Engineers .By reading some petroleum magazines and searching on the internet ‚I known that SPE was officially founded in 1957. A group of mining engineers in Wilkes-Barre‚ Pennsylvania‚ U.S.A.‚ formed the American Institute of Mining Engineers (AIME) to “promote the arts and sciences connected with the economic production of the useful minerals
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ORACLE AND PEOPLESOFT: MERGED? Introduction What is a hostile takeover? Merriam-Webster defines hostile as an adjective meaning “unfriendly‚” and takeover as a verb meaning “to assume control or possession of or responsibility for” (Mich‚ 1997). In the business arena‚ a hostile takeover is a stock acquisition in which “management and/or a significant number of shareholders oppose the purchase of the company by the intended buyer” (Fisher‚ Taylor‚ & Cheng‚ 2002). The case of Oracle and PeopleSoft
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What can I say about my experience in SPES this year? I got shocked when I knew that I was assigned in Mayor’s Office because I wasn’t expecting but it has something to do with my course. I already expected that when we say Mayor’s office the first thing that was expected was this is the busiest office in the whole office of the Government of Malabon because it is the center of all the transactions in the City of Malabon concerning the welfare of our co-Malabonian. Mayor’s Office staffs were saying
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Accounting Theory There is always a reason behind each and every action of a human being. A man does not anything without any sound reason. Regarding Finance‚ or financial matters‚ a man is always extra cautious and so‚ he never makes any financial transaction without any reason. As accounting deals with financial transactions‚ so every accounting work is also based on reasoning. Accounting Theories always try to explain with reason‚ the logic underlying a particular practice. Generally Accepted
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Introduction Accounting is a very old science as it is strictly related to the first forms of trade in the old world. According to Belkaoui (1992: 22)‚ the Committee on Terminology of American Institute of Certified Public Accountants (AICPA) defines accounting as follows: "Accounting is the art of recording‚ classifying and summarising in a significant manner and in terms of money‚ transactions and events which are in part at least‚ of a financial character‚ and interpreting the results thereof
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“The theories we use to help us understand standard-setting in national arenas (such as Australia) don’t work so well at the international level where the . . . International Accounting Standard Board (IASB) is taking a leading role. We will have to modify them or expand our theoretical repertoire” Discuss the above statement‚ clearly indicating your agreement or otherwise about the basis for your views. Abstract: The theories that are presented in this paper all assume the importance of a
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through the section you wish to be ignored by the examiner. 4. Return all exam papers and scripts upon completion of the exam including any workings Question 1 (20 marks) Applying agency theory‚ positive accounting theory focused on the agency relationships between principals and agents. Positive accounting theory proposed that agents have incentives to enter various contracts. Firms themselves were considered as a nexus of contracts between many self interested individuals. The contractual arrangements
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