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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SOAL LATIHAN CHAPTER 18 ASISTENSI COST ACCOUNTING UNIVERSITAS BAKRIE 1. 18-16 The following data‚ in physical units‚ describe a grinding process for January : WIP‚ beginning 19‚000 Started during current period 150‚000 To account for 169‚000 Spoiled units 12‚000 Good units completed and transferred out 132‚000 WIP‚ending 25‚000 Accounted for 169‚000 Inspection occurs at the 100% completion stage. Normal spoilage is 5 % of the good units passing inspection
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of professional supervision. Supervision is a process in which a worker is given responsibility to work with another to meet organisation‚ professional activities. The objectives are competent‚ accountable performance‚ continuing professional development and personal support. The purpose of professional supervision gives the opportunity for employer and worker to come together to reflect on work practise and reflect and evaluate their work through discussion‚ report and observation. When as a manager
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Green Accounting: Concepts and Practices Research Paper Responsibility towards environment has become one of the most crucial areas of social responsibility. With the concept of sustainable development catching on rapidly‚ corporate and industrial houses across the world are increasingly incorporating the environmental element in their day-to-day business operations. They are clear in their perception that along with quality‚ safety of the environment too‚ is an important factor in making a business
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ONE FINANCIAL MANAGEMENT : AN OVERVIEW |Question : What do you mean by financial management ? | Answer : Meaning of Financial Management : The primary task of a Chartered Accountant is to deal with funds‚ ’Management of Funds’ is an important aspect of financial management in a business undertaking or any other institution like hospital‚ art society‚ and so on. The term ’Financial Management’
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Understanding Intimate Partner Violence through Role Theory: A Concept Paper Introducing Role Theory Role theory is a sociological framework that has been used to explain sets of relational patterns between people across varying contexts. It seeks to explain one of the most important characteristics of human social behavior – the fact that how people act‚ behave and speak are not separate‚ unique‚ disconnected but rather‚ are reflective of certain patterns and arrangements that depend on
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1. What problems does Robin Hood have? What issues need to be addressed? Robin Hood and the Merrymen started out what they considered to be a good idea. They were doing good for the poor people by robbing the rich merchants and tax collectors. The poor farmers and villagers were very happy about the things that Robin Hood was doing for them. As the Robin Hoods popularity grew so did the group of Merrymen‚ and that was the main issue. With the growing group of people the amount of food and space
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2.3 Some of the theories of development and how the frameworks to support development can influence practice: Jean Piaget (1896-1980) Jean Piaget believed that intelligence is a process that helps an organism adapt to its environment. His “Cognitive-Developmental Theory” suggested four major periods of cognitive development. Piaget’s influence created a revolution in human development theory. He proposed the existence of four major stages‚ or “periods‚” during which children and adolescents
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years)‚ Initiative vs. Guilt (3 - 5 years)‚ Industry (competence) vs. Inferiority (6 - 12 years)‚ Identity vs. Role Confusion (13 - 18 years)‚ Intimacy vs. Isolation (young adulthood)‚ Generativity vs. Stagnation (middle adulthood) and Ego Integrity vs. Despair (old age). I am going to discuss the first two. At infancy‚ children learn to trust or/and mistrust people and environment. I still have family members I am uncomfortable being around because they use to tickle me as a child. Now there is always
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India is not the exception. In India IFRS is being implemented in phased manner. Till now it has been made mandatory for some specific group of listed companies. Although many countries of the world have been benefitted after implementing IFRS‚ it is both threat and opportunity for India. Indian companies have various challenges and issues to implement IFRS. The biggest challenge in India is to harmonize IFRS with respect to existing laws and regulations. Proper implementation of IFRS will require substantial
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