Chapter 6 Variable interest entities, Intra-entity Debt, Consolidated Cash flows, and Other Issues Chapter Outline I. Variable interest entities (VIEs) A. VIEs typically take the form of a trust, partnership, joint venture, or corporation. In most cases a sponsoring firm creates these entities to engage in a limited and well-defined set of business activities. For example, a business may create a VIE to finance the acquisition of a large asset. The VIE purchases the asset using
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EFFECT OF MERGER ACQUISITION ON FIRM’S PERFORMANCE BY AYODELE EYITOPE A. DARAMOLA OPEMIPO O. FALUSI OLANIYI JANUARY 2001 ABSTRACT The world is changing. Economy being a Dynamic phenomenon is changing it. Gone are the days when the Nigerian economy is described as underdeveloped. We are not saying that our economy ranks in pari-passu with that of Western Europe. However, we are so far away from where we started as a nation
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Table of Contents Chapter 1 Taxation overview---------------------------------------------------------------- 1 2 General principles ---------------------------------------------------------------- 8 3 Specific principles on gross income------------------------------------------- 12 4 Pension receipts and payments------------------------------------------------- 22 5 Double Taxation------------------------------------------------------------------ 29 6 General
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aligned with the CUSTOMER, prepared for GROWTH MACY’S, INC. 2014 ANNUAL REPORT Macy’s, Inc. is one of the nation’s premier omnichannel retailers, with fiscal 2014 sales of $28.1 billion. As of March 31, 2015, the company operates about 885 stores in 45 states, the District of Columbia, Guam and Puerto Rico under the names of Macy’s, Bloomingdale’s, Bloomingdale’s Outlet and Bluemercury, as well as the macys.com, bloomingdales.com and bluemercury.com websites. Bloomingdale’s
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2014 ANNUAL REPORT Australia and New Zealand Banking Group Limited ABN 11 005 357 522 This Annual Report (Report) has been prepared for Australia and New Zealand Banking Group Limited (“the Company”) together with its subsidiaries which are variously described as: ”ANZ”, “Group”, “ANZ Group”, “the Bank”, “us”, “we” or “our”. ANZ ANNUAL REPORT 2014 ANZ IS EXECUTING A FOCUSED STRATEGY TO BUILD THE BEST CONNECTED, MOST RESPECTED BANK ACROSS THE ASIA PACIFIC REGION WHO WE ARE AND HOW
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THE ACCOUNTING REVIEW Vol. 88, No. 2 2013 pp. 463–498 American Accounting Association DOI: 10.2308/accr-50318 Managerial Ability and Earnings Quality Peter R. Demerjian Emory University Baruch Lev New York University Melissa F. Lewis University of Utah Sarah E. McVay University of Washington ABSTRACT: We examine the relation between managerial ability and earnings quality. We find that earnings quality is positively associated with managerial ability. Specifically, more able managers are
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CHAPTER 7: DEDUCTIONS AND LOSSES: CERTAIN BUSINESS EXPENSES AND LOSSES 1. James is in the business of debt collection. He purchased a $20,000 account receivable from Green Corporation for $15,000. During the year, James collected $17,000 in final settlement of the account. James can take a $2,000 bad debt deduction in the current year. a. True b. False ANSWER: False RATIONALE: James has a basis of $15,000 in the account receivable and hence, he has income of $2,000.
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K ፤ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 for the fiscal year ended September 30, 2014. អ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 for the transition period from to . or Commission file number 333-172973 1MAY200918354900 NBTY, Inc. (Exact name of registrant as specified in its charter) DELAWARE
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AT A gLANCE OUR vALUE CHAIN EXPLORATION ANNUAL REPORT 2015 DEVELOPMENT PRODUCTION REJUVENATION DECOMMISSIONING & ABANDONMENT Production Sharing Contract (“PSC”) Block Exploration Engineering, Procurement, Construction, Installation, Commissioning, Drilling, PSC Block Development PSC Block Production, Marginal Fields Brownfield Rejuvenation Decommissioning STRATEgIC ASSETS SUPPORTINg OPERATIONS ENGINEERING AND CONSTRUCTION FABRICATION, OFFSHORE CONSTRUCTION
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(Incorporated in the Cayman Islands with limited liability) (Stock Code: 2331) Mission Through sports, we inspire people the desire and power to make breakthroughs Corporate Profile Li Ning Company Limited is one of the leading sports brand enterprises in the PRC, possessing brand marketing, research and development, design, manufacturing, distribution and retail capabilities. The Group’s products mainly include footwear, apparel, accessories and equipment for sport and leisure uses under
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