1. According to the case, I think the big problem is the revenue recognition date. 2. Alternative 1, exclusive negotiation payment ($1 million) should be recognized on December 1, 2009 because it paid on that day. Contract signing payment ($2 million) should be recognized on January 1, 2010 because SolvGen and Careway also entered into a five-year license and distribution agreement dated January 1, 2010. Instrument system Version 1 ($5 million) should be recognized when of instrument system
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撒上16 旁白、耶和華 : Jenny 耶西的眾子(6+1+1) 旁白：在很久以前， | | |耶 和 華 對 撒 母 耳 說 、 | | | |我知道你而家很悲傷因為我很厭棄我作膏立的掃羅作以色列的王。你要唔開心到幾時呢？而家，我想差 遣 | | | |你 到 伯 利 恆 人 耶 西 那 裡 去 、 因 為 我 在 他 眾 子 之 內 、 我預 定了 一 個 作 王 的 | | | |人選。 | |撒： | | 我點可以去 呢 、如果掃 羅聽到、佢一定會黎殺 我 ． | | | |
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2ty5 ah Österreich Die siebtelbauern. Kildbane Die Siebtelbauern ist ein österreichischer Film aus dem Jahr 1998. Das Drehbuch stammt von Stefan Ruzowitzky Es ist ein Heimatfilm. Deutsche Heimatfilme sind Filme, die oft eine heile Welt darstellen. Es geht um Freundschaft, Liebe, Familie und um das Leben in der dörflichen Gemeinschaft. Die Handlung der Filme spielt meistens in den Bergen Österreichs, Bayerns oder der Schweiz, manchmal auch in der Lüneburger Heide, im Schwarzwald oder am Bodensee
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CHAPTER 16 PORTOFOLIO MANAGEMENT Value At Risk dikembangkan pada awal tahun 1990an untuk mengendalikan risiko pada commercial bank yang kemudian menyebar pada investment bank. Teknik ini mengukur resiko yang ada pada portofolio investasi sehingga risiko tersebut lebih dapat dikendalikan. INSTITUTIONAL INVESTOR VS BANK INVESTOR • Investor institusional adalah entitas bisnis yang memiliki dana yang besar. Investor institusional dapat diklasifikasikan menjadi perusahaan investasi, dana
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obligations isn’t going to change the main objective of the original contract. The second agreement between Coconut and Buffet created the new obligation to provide training as well as additional PCS after the initial contract runs out. Though it created a new performance obligation it didn’t change the scope of the agreement. Therefore we can treat the new agreement as a modification. Since we are considering it one contract we will have to go back and account for the consideration received for
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13 warehouses, LOI has no plan to make significant renovation or demolish the warehouse in the foreseeable future, and there isn’t enough information to measure its asset retirement obligation. Besides the 23 warehouses, LOI has legally binding contract to sell the other 2 warehouses in 6 months, there is a 90% probability that the third party buyer will not enforce LOI to handle or dispose asbestos. KEY CONSIDERATIONS INVOLVED IN THE ACCOUNTING QUESTIONS 1. For the 10 warehouses that LOI
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NEGOTIATION ON A PAY RISE The management and workers representative have engaged in 3 series of negotiations pertaining the above issues: I. Preliminary negotiation II. First negotiation III. Second negotiation Preliminary negotiation 1. Upon receiving a request from the worker’s representative and prior to the preliminary discussion, management meeting is held and agreed on the followings: * Agree on the request of a pay rise between 5% - 6%; and
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RAYA KORUDOVA TEAM WORKING Team-working is a contemporary form of achieving goals used in all kinds of contexts. “Work teams are groups of people embedded in organizations, performing tasks that contribute to achieving the organization’s goals. They have the necessary authority, autonomy and resources to achieve these objectives.” (West, 2012) However, the term “team” is easily mistaken with the term “group”. A group differentiates from a team by its larger size, necessity of a leader, style and
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encumbrance so disclosed or known. You can auy the product if the don’t have money Leasing: A lease is a contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset. Forexample A contract renting land, buildings, etc., to another; a contract or instrument conveying property to another for a specified period or for a period determinable at the will of either lessor or lessee in consideration of rent or other compensation. It is a kind of a hire purchase but
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pressure to the loan investigators. Solyndra, however, also lied to the many agencies involved. They were not truthful when they valued the contracts that they had for their product. Solyndra valued the contracts at around $2.2 Billion. This was a severe overstatement of their value. What was in fact the case was, the companies that Solyndra had contracts with were actually buying less panels than they promised and they were making under the table deals to pay lower SOLYNDRA AND BAD BUSINESS
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