198 Accounting Standard (AS) 14 (issued 1994) Accounting for Amalgamations Contents INTRODUCTION Definitions EXPLANATION Types of Amalgamations Methods of Accounting for Amalgamations The Pooling of Interests Method The Purchase Method Consideration Treatment of Reserves on Amalgamation Treatment of Goodwill Arising on Amalgamation Balance of Profit and Loss Account Treatment of Reserves Specified in A Scheme of Amalgamation Disclosure Amalgamation after the Balance Sheet Date ACCOUNTING STANDARD
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CONSOLIDATION 0-20% a)HELD TO MATURITY: only used for debt securities LOCOM (if impaired‚ write down) Financial Investment (A+) 22 Cash (A-) 22 b)TRADING: gains & losses are recognized in I/S; intention of investor is to profit from ST price fluctuations FAIR VALUE Financial Investment (A+) 22 Cash (A-) 22 Financial Investment (A+) 4 Gain on investment on securities (OE+) 4 c)AVAIL FOR SALE: recorded on B/S
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Productivity Course Project Outline GM 591 Leadership and Organizational Low Employee Productivity Course Project Outline I. Introduction The Housing Authority was created to provide safe and sanitary housing for low income families. The position of an area clerk is to provide administrative support to the property manager and maintenance staff so that their focus would be on the development and the residents. The lack of maintenance professions motivation and effort to complete work assignments
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Course Project: Financial Statement Analysis of Texas Instruments‚ Inc. Amanda McAdams Week 6 Intermediate Accounting III Professor: James Ridilla Table of Contents Introduction 3 Deferred Taxes 3-5 Retirement plan 5-6 Share-based Compensation 6 Earnings per Share 6-7 Cash Flow Statement 7-8 Overall Analysis 8 Citations 9 Texas Instruments is famous for handheld scientific calculators; yet they
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TO ALSO ANSWER THE QUESTIONS! 1. Take a tour of FastTrack Schedule 9’s top features. See how you can use the leading easy-to-use project management software for planning‚ tracking‚ and visualizing project goals on a Mac or PC. For your discussion question‚ explain how three features of the FastTrack Schedule 9’s features will help you manage information systems projects. Be specific in relating the feature to the systems tasks you would want to achieve with it. Respond to at least two of your classmates’
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01 of CSC2407 - Introduction to Software Engineering. The report consists of responses to the 3 questions given in assignment instructions‚ which are as follows; Q1: Study and comment on a software project failure‚ found on the internet. Explain the project and its circumstances‚ reasoning the facts which caused it to fail. Q2: Explain the Waterfall method used in software development‚ elaborating its phases‚ advantages‚ disadvantages and addressing the given project scenario (explained below). Q3:
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Contract and Procurement Management Course Project Part 3 Name: Email: Course: PM 598 Instructor: Date: Proposal to Supply Treated Lumber and Poles National Guard Bureau‚ New Mexico Solicitation Number: W912J313T0012 Contract Award Date: 7/15/13 Submitted By: Xxx xxx Sales Manager American Pole and Timber Ph: 800-716-0636 Fax: 224-627-3333 Date: 06/12/2013 1. COVER LETTER June 12‚ 2013 LEANDRA GARCIA 47 BATAAN BLVD SANTA FE‚ NM‚ 87508-4695
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Kelly pitney began her consulting business‚ Kelly Consulting‚ on April 1‚ 2010. The accounting cylcle for Kelly Consulting for April ‚ including financial statements was illistrated on page 157-168. During May‚ kelly consulting entered the following transactions: May 3. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees‚ $2‚500. 5. Received cash from clients on account‚ $1‚750. 9. Paid cash for a newspaper advertisement‚ $300. 13. Paid
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Course Project 2 Keller Graduate School of Management PM592‚ Professor Marcus Williams‚ 20 February 2012 TABLE OF CONTENTS Executive summary 3 1. SCHEDULE #1 3 2. performance analysis 6 3. estimate at completion 7 4. control plan 10 5. revised estimate at completion 12 6. schedule #2 14 APPENDIX APPENDIX A – Schedule 1 APPENDIX B – Schedule 2 Executive Summary We are here to discuss the “Theme Park” project that we were set to complete. To date we are 40% complete with
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Sage Tutorial Release 5.3 The Sage Development Team September 10‚ 2012 CONTENTS 1 Introduction 1.1 Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.2 Ways to Use Sage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.3 Longterm Goals for Sage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 4 4 7 7 9 10 13 18 21 24 26 29 33 38 39 41 51 51
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