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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|Term-Concepts |Definition | |Purpose of Accounting |Communicating financial information to end users so they can make informed decisions. | |Accounting Entity |The financial affairs of the business are separate and distinct from the financial affairs of the owner. | |Monetary Concept |All transactions are recorded in
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Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received. Which accounting concept governs the above? a. The prudence concept b. The materiality concept c. The accruals concept * d. The dual accept concept 3. Which accounting concept requires that foreseen losses should be anticipated and taken into account immediately? a. The consistency concept b. The accruals concept c. The prudence concept * d
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Chapter 1 Question 1-18 Consumers Union is a nonprofit organization that provides information and counsel on consumer goods and services. A major part of its function is testing of different brands of consumer products that are purchased on the open market and then the reporting of results of the tests in Consumer Reports‚ a monthly publication. Examples of the types of products it tests are middle-sized automobiles‚ residential dehumidifiers‚ flat-screen TVs‚ and boys’ jeans. a.) In what ways
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THE ACCOUNTING CYCLE LARRY M. WALTHER & CHRISTOPHER J. SKOUSEN DOWNLOAD FREE TEXT BOOKS AT BOOKBOON.COM The Accounting Cycle © 2009 Larry M. Walther‚ under nonexclusive license to Christopher J. Skousen & Ventus Publishing ApS. All material in this publication is copyrighted‚ and the exclusive property of Larry M. Walther or his licensors (all rights reserved). ISBN 978-87-7681-486-1 Download free books at BookBooN.com 2 Contents The Accounting Cycle Contents Part 1:
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When I awoke one night from my dreadful nightmares‚ I found myself changed into an android. Was this similar to what Gregor Samsa experienced in “The Metamorphosis? Surely not‚ how could we possibly be experiencing the same thing? After all‚ he had turned into vermin‚ a parasite who had only caused his family problems while I … I was still human‚ right? I mean I still had the facial features of a human and a body the shape of regular humans‚ and I certainly did not cause trouble for anyone. But why
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been given the final go-ahead for their attack on pearl harbor. The pacific theater of World War Two was the most savage and cruel of the many fronts the war was fought on. The Pacific war had a large impact on the world as we know it. Some historians will argue that the second World War did not begin in 1939 with Hitler’s invasion of Poland. They would claim that the war began in 1931 when Japan invaded Manchuria. Manchuria was a region in northeastern China that was rich in natural resources.
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3.1 There are different methods for opening cases. To learn how to open a particular computer case‚ consult the user manual or manufacturer’s website. Most computer cases are opened in one of the following ways: The computer case cover can be removed as one piece. The top and side panels of the case can be removed. The top of the case may need to be removed before the side panels can be removed. 3.2 These are the power supply installation steps: Insert the power supply into the case. Align
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field engineering and technical support. Customers are electronic equipment manufacturers primarily in the telecommunications‚ networking‚ computing‚ industrial‚ and consumer markets. Products are sold globally through a direct sales management organization and through franchised domestic and foreign distributors. (Source: Company 2007 Form 10-K) Learning Objectives • Discuss the economic and corporate issues surrounding stock-based compensation. • Understand how to account for stock-based compensation
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YARMOUK UNIVERSITY FACULTY OF ECONOMICS AND ADMINISTRATION SCIENCES DEPARTMENT OF ACCOUNTING COURSE SYLLABUS FALL SEMESTER 2011/2012 COURSE: Title: ACC471— Accounting Information System Instructor:Dr. Iaad Sartawi Class Time: Section (1) – 8:00-9:00 Sunday‚ Tuesday‚ & Thursday. Section (2) – 10:00-11:00 Sunday‚ Tuesday‚ & Thursday. Section (3) – 8:00-9:30 Monday & Wednesday. Class Room: LAB 104A Office Hours: 11:00-12:00 Sunday‚ Tuesday‚ & Thursday. 9:30-10:30
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