No. 2014-17 November 2014 Business Combinations (Topic 805) Pushdown Accounting a consensus of the FASB Emerging Issues Task Force An Amendment of the FASB Accounting Standards Codification® The FASB Accounting Standards Codification® is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather‚ it is a document that communicates how the Accounting Standards
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COST CLASSIFICATION CONCEPT OF COST: DEFINITION: A SACRIFICE OR GIVING UP OF RESOURCES FOR A PARTICULAR PURPOSE FREQUENTLY MEASURED BY THE MONETARY UNITS (RUPEES‚ DOLLARS) THAT MUST BE PAID FOR GOODS AND SERVICES . ➢ EMPHASIS ON COST INFORMATION: MANAGEMENT ACCOUNTANTS PAY A LOT OF ATTENTION TO COSTS BECAUSE COST HAVE A VITAL ROLE TO PLAY IN PLANNING ‚ EVALUATING AND DECISION MAKING. FOR EXAMPLE IN PLANNING THE ROUTE AND FLIGHT SCHEDULES THE MANAGER OF AN AIR LINE MUST CONSIDER
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Lab 1: Decision Trees and Decision Rules Evgueni N. Smirnov smirnov@cs.unimaas.nl August 21‚ 2010 1. Introduction Given a data-mining problem‚ you need to have data that represent the problem‚ models that are suitable for the data‚ and of course a data-mining environment that contains the algorithms capable of learning these models. In this lab you will study two well-known classification problems. You will try to find classification models for these problems using decision
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at me through his rear view mirror but that was not any where near a priority of mine. Innocent white blotches stained my face as blood slowly brought colour back to my façade. I grabbed the cold shiny metal handle and much too roughly pushed it down to me set me free‚ all my body leapt out unwillingly as the door swung wide open uncontrollably‚ releasing me into the pavements merciless lure. My head whipped the grey concrete slabs with an overwhelming impact that destroyed my senses and put me
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Facility Planning – Part I Gail Ashley HCS/466 July 11‚ 2010 Jennifer Freel Facility Planning – Part I The southern end of Virginia Beach was underserved in the area of health care. The distance to travel to the closest hospital is approximately 25-30 minutes‚ more during rush hour traffic. The Sentara Healthcare Organization decided it was time to locate a facility in the area to provide health care and also to provide health care to the neighboring city‚ eastern North Carolina
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Facility Location and Facility Layout Strategic Importance • Supply-chain management is critical • Facility location—intrinsically related to SCM • Examples: – FedEx: While opening a hub for Asia in Philippines 1995— • it had to evaluate several sites • Linking its American (Memphis) and European (Paris) Hubs • BTW‚ the facility was closed and the new hub since 2009 is in Guangzhou‚ Southern China – Mercedes’ first overseas plant in Vance‚ Alabama • Evaluated 170 sites in 30 states and 2 countries
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59003. Facility Program Plan Approval. (a) The facility applicant shall submit a signed and dated proposed facility program plan to the vendoring regional center responsible for contract development. (b) The vendoring regional center shall submit a copy of the proposed facility program plan along with its recommendation for approval to the Department. (c) Upon approval by the Department‚ the Department shall issue a certificate of program approval for the Community Crisis Home to the applicant
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manufacturing cost categories. LO2 Distinguish between product costs and period costs and give examples of each. including calculation of the cost of goods sold. LO4 Prepare a schedule of cost of goods manufactured. LO5 Understand the differences between variable costs and fixed costs. LO6 Understand the differences between direct and indirect costs. LO7 Define and give examples of cost classifications used in making decisions: differential costs‚ opportunity costs‚ and sunk costs. LO8
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function‚ which they believe will improve uptime‚ and free up skilled labor for other tasks. * However‚ they have not found a comprehensive method that is cost-efficient and non-invasive to implement a predictive maintenance strategy. Most alternatives only monitor freezer temperature which is not enough for predictive monitoring. SOLUTION: RND Biotech installed a new automation technology which did not incur any disruption to ongoing processes and required minimal installation cost. The solution
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Quiz 2 1) Cost-volume-profit analysis is used primarily by management: A) as a planning tool B) for control purposes C) to prepare external financial statements D) to attain accurate financial results Answer: A Diff: 1 Terms: cost-volume-profit (CVP) Objective: 1 AACSB: Communication 2) One of the first steps to take when using CVP analysis to help make decisions is: A) finding out where the total costs line intersects with the total revenues line on a graph. B) identifying which costs are variable
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