Accounting 323 – Intermediate Accounting III Summer 2013 Quiz # 6 Ch. 2 Consolidation of Financial Information Name 1. In a transaction accounted for using the acquisition method where the consideration transferred is more than fair value of net assets acquired‚ which statement is true? A. Goodwill is recorded. B. A deferred credit is recorded. C. A gain on bargain purchase is recorded. D. Negative goodwill is recorded 2. Assume that Company A
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Increased support for the Nazi party in the years 1930-1933: The difficulties faced by the Weimar government in dealing with the economic consequences of the depression. By mid- 1929 Germany was prospering once more. Political stability had been resolved and relations with other countries had improved dramatically. But by the 1930’s things had began to go wrong. The state that The Wall Street Crash left Germany had led to the Weimar government facing difficulties in resolving the economic crisis
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Planning and Enabling Learning Rational This assignment will give a clear over view of the four main areas that have an impact on teaching and learning. I have researched the four key areas that have a profound influence on the way I teach: Negotiating with learners‚ Inclusive Learning‚ Functional skills and Communication. Negotiating with Learners Negotiating with our learners allows us as lecturers to ensure the learner is undertaking the correct course at the correct level and agreeing
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[Economy] Fiscal Consolidation‚ Fiscal Deficit : Meaning‚ Implications‚ Explained Why Vijay Kelkar Committee was formed? 1. Parts of Budget= Revenue + Expenditure 2. Types of Budget= Deficit/Surplus/Balanced 3. Why printing more money=Bad idea? 4. When fiscal deficit NOT BAD? 5. When & Why is fiscal deficit BAD? 1. Creates inflation 2. Black Money 3. Bond Yield increased 4. Crowding out investment 5. Twin deficit hypothesis 6. Current
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Did the Nazis come to power with the intention of eliminating the Jews? Did the Nazis come to power with the intention of eliminating the Jews? This question has been difficult to answer as it is hard to define a clear yes or no answer. To understand the Nazi regime it is imperative to understand its leader; Adolf Hitler‚ and how he came to power. Hitler made many references to killing Jews in his early writings ‘Mein Kampf’ and various speeches during the 1930’s‚ aswell as events such as The
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E5.2 Date of Acquisition Consolidation with In-Process R&D a. Calculation of goodwill: Acquisition cost $ 10‚000‚000 Fair value of noncontrolling interest 2‚000‚000 Total fair value 12‚000‚000 Book value of Saylor $ 6‚000‚000 Fair value – book value: Land 500‚000 IPR&D 1‚000‚000 7‚500‚000 Goodwill $ 4‚500‚000 Allocation of goodwill between controlling and noncontrolling interest: Total goodwill $ 4‚500‚000 Pennant’s goodwill: $10‚000‚000 – 80%(7‚500‚000) 4‚000‚000
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Enabling responsible living Partnerships for Responsible Living Partnership is the most important thing in life to get succeed in work‚ with family‚ with society etc. To get a good partnership need to live responsible. Unfortunately‚ we live in a society where it is very difficult to be responsible. Our world is more interested in making money than being responsible. For example in business‚ companies doesn’t think about what profit it makes to customers‚ they only think about how
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COMPLETE OWN INDIVIDUAL LEARNING PLAN (ILP)‚ TO INCLUDE: a. CV FOCUSED ON ACQUIRING A POSITION FOR TEACHING b. job description c. skills and knowledge audits d. analysis of‚ for example: peer review‚ observation reports‚ self assessment‚ course tutorials and learners; ongoing action plans for CPPD; records of CPPD; growth and development of skills‚ knowledge and experience whilst on the programme by using their reflective learning journal (RLJ) Job
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What has been achieved by prosecuting Nazis alleged to have committed crimes against the Jews? "While fighting for victory the German soldier will observe the rules for chivalrous warfare. Cruelties and senseless destruction are below his standard" ‚ or so the commandment printed in every German Soldiers paybook would have us believe. Yet during the Second World War thousands of Jews were victims of war crimes committed by Nazi ’s‚ whose actions subverted the code of conduct they claimed to
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Enabling clients to make choices In this essay I will explain and provide case studies and evidence to show how‚ as a senior officer working in residential care for the elderly‚ I can enable clients to make choices about the care they receive. Most of the client group I work with have a variety of disabilities such as Dementia‚ Parkinson’s disease‚ Diabetes‚ or are stroke victims and as such are extremely vulnerable. As a senior officer working with this client group I am in a position of power
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