Case 10-02: Ida’s Impairment In April 2011‚ the FASB issued an exposure draft on testing goodwill for impairment. Under the proposal‚ entities would have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e.‚ step 1 of the goodwill impairment test). If entities determine‚ on the basis of qualitative factors‚ that the fair value of the reporting unit is more likely than not greater than the carrying amount‚ a quantitative calculation would
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antidumping duties on Chinese pencils‚ effectively raising their price. Imports fell dramatically‚ but the Chinese kept making better‚ cheaper pencils‚ and after a couple of years imports returned to the levels attained before the imposition of duties. Nor did it stop there. In 1999‚ U.S. manufacturers shipped some 2.2 billion pencils domestically‚ down from 2.4 billion in 1991. During that time‚ imports jumped from 16% to more than 50% of the market‚ with China leading the importers. The pencil industry
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Gossip Girls Case Study Synopsis: Four women from a New Hampshire town were fired from their town jobs due to spreading a rumor about the town administrator. From the facts given‚ the administrator was being gossiped about having an affair with another town employee. He complained to the town council‚ who launched an investigation. The council then fired the four women‚ all longtime employees‚ for spreading a rumor and refuses to have anyone of them reinstated. Two of the ladies will never be allowed
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BACKGROUND AND PURPOSE Goodwill Industries‚ Inc. has been helping people with disabilities and disadvantages in Minnesota since 1919. In 1984 Goodwill joined forces with Easter Seal to expand the school and reach of its mission. Goodwill provides‚ retail and technical sales training‚ employment services‚ and community programs. One half of Goodwill’s total revenues are derived from the resale of donated goods. Goodwill is interested in increasing the amount of revenue generated by their stores
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Women’s Rights in Canada would not have been far reaching as it is today had five brave women not stood to fight the status quo in the court of law. This epic battle was fought by five women in what became known as the Personhood Case. During the 1900s‚ women in Canada were not considered persons because of the BNA Act of 1867 that used the word “persons” to mean more than an individual while using the word “he” to refers to a singular individual. This group of five women led by Emily Murphy challenged
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CASE DIGESTS: 1. ALCANTARA vs. ALCANTARA FACTS: On Dec. 8‚ 1982‚ petitioner Restituto Alcantara and respondent Rosita Alcantara‚ without securing the required marriage license‚ went to Manila City Hall for the purpose of marriage. They met a “fixer” and arranged everything for them. A Rev. Aquilino Navarro‚ a Minister of Gospel of the CDCC Chapel solemnized their wedding. The petitioner and respondent went through another marriage ceremony on March 16‚ 1983. The marriage was likewise celebrated
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Continuing Case CH 1 1. She graduated from college two month ago. She is living with her parents to save money and begin to pay off her student loan. She is working at a local company. She currently has a $15‚000 student loan and $2‚000 of credit card debt. In my opinion‚ her short term goal is purchase used car‚ pay off credit card debt‚ and establish saving plan. Her long term goal is pay off $15‚000 of student loan and invest for retirement savings. She planning to move out within one year
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Solution 1: The five micro environmental factors that affect the development and introduction of Vitango are: The Company: The Company in this case is Coca-Cola. Coca-Cola spent years to develop a powdered beverage named Vintage. The company hasn’t any problems with finance related issues. The company had already done successful testing of the products in Botswana. Still the product has issues related to its launching due to preparation & usage of products in countries with lack of pure water
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and cradles in its product mix. Two plants are used for the manufacturing of their products‚ one in Chicago and one in Springfield. While all dolls are produced in the Chicago plant‚ the Springfield plant is used to assemble the doll cradles. According to their traditional costing system‚ the margins of the Geoffrey doll
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CASE-3 ATLANTIC HOME LOAN: I. Determine which category the case fits into: This case is diagnostic in nature and Albert Fiorini failed in checking the management failures. Based on the case facts‚ supposed to identify the lapse in control measures and propose solutions to them. II. Describe the case This case is talking about the illegal takeover of company “Atlanta Home Loan” by Albert’s partner cum manager Wilbur Washington. a. What are the facts of the case? Albert Fiorini (Al) founded
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