Date: 2/19/14 To: CEO of LOL From: Auditor Re: The realization and valuation of DTAs Mr. CEO: The following paragraphs explain why a valuation of temporary taxable differences is necessary and how‚ with the guidance of the Accounting Standards Codification (ASC)‚ we came to this conclusion. According to ASC 740-10-30-23‚ "The more negative evidence that exists‚ the more positive evidence is necessary and the more difficult it is to support a conclusion that a valuation allowance is not
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Client Understanding Destiny Perrin ACC/542 August 13‚ 2012 Mark Taylor It is our understanding that there are a few questions why further information is needed after the review of the data submitted. As part of our mission statement we ensure that all our clients’ financial data follows appropriate guidelines to ensure wellness of your company as well as investors. The first issue to be addressed is the decision to switch to lower of cost or market value method (LCM). It is understood
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for corporations. In my opinion‚ I will recommend debt financing for the client to consider because the interest payable on debt financing can be waived-written off. The fact is that‚ interest payments on debts tax returns are deductible. In the first step‚ you have to try as much as possible to find out the relevant issue that could help solve the problem of the client. Here‚ you can find out the principles the client uses to operate his work. In the second step‚ you have to identify the primary
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BUSINESS MEMORANDUM DATE: Jan 30‚2014 TO: James J. Lohman‚ CEO of Excel Industries FROM: Manger of Management advice office SUBJECT: The Cost of Providing Child Care Case Summary/Background There is an increasing number of women‚ who are entering job market approximately two-thirds since 1990‚ all the new workers are woman. However‚ The biggest issue for the woman is maternity and how to take care of their children during their work’s hours. The
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Question 1 – Develop an awareness of the client situation (a) List five (5) topics you would discuss with Sarah and Stan at your first meeting. Why are these topics important? Give a brief reason for the need to discuss each topic. (Each discussion topic: 1 mark each ‚ Reason: 1 mark each) 10 marks 1. Personal Details As a financial planning organisation we are subject to certain legislative and regulatory requirements which necessitate us to obtain personal information about Sarah
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Assignment 2: Project Paper Edwin D Giraldo Professor: Ibrahim H Alsaeed‚ Ph.D. HUM 112 11/29/14 Abstract In this paper‚ I choose to discuss three pieces of art from the 19th century Impressionist period and three from the Post-Impressionist period and how these six pieces of art compare to each style. Then I will draft a memo to the CEO of my company to describe the appearance‚ so that they will have an idea of what the art looks like and where it should be placed throughout the corporate
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OFFICE ART MEMO 1 Assignment #2: Office Art Memo‚ Brenda Roper Professor Lynn Wilson World Cultures II – HUM 112 March 3‚ 2013 OFFICE ART MEMO 2 The three impressionist painting I choose is Dance Class by Edgar Degas‚ Lunchon of the Boating Party by Piette Augustine Renoir
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Background of the Study Much about spelling is puzzling. Our society expects that any educated person can spell‚ yet literate adults commonly characterize themselves as poor spellers and make spelling mistakes. Many children have trouble spelling‚ but we do not know how many‚ or in relation to what standard because state accountability assessments seldom include a direct measure of spelling competence. Few state standards specify what‚ exactly‚ a student at each grade level should be able
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has many problems today meeting the needs of clients. Helping clients where issues has occurred such substance abuse‚ personal loss‚ mental or physical illness‚ or family problems is becoming harder to do without the trust of the client. Human Service Professionals have to work as a unit to make sure we meet the needs of every client; no one person can meet the needs of a client. We need assemble a care plan system that
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Background The Marine Turtle Sanctuary is a 2-kilometer stretch of white sand peninsula of Punta Dumalag in Matina Aplaya‚ Davao City where endangered Hawksbill turtles (Pawikan) have safely found their home and sanctuary. Also known as the Pawikan Sanctuary‚ the site is part of the 37-hectare Marine Protected Area (MPA) that was established through Council Resolution No. 02504-03 declaring the area as a nesting ground for Hawksbill Turtles. The local government of Davao City created the Marine
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