NHỮNG TRANH LUẬN VỀ KẾ TOÁN GIÁ HỢP LÝ Christian Leuz, 2009 Kế toán giá trị hợp lý đang được ứng dụng ngày càng rộng rãi trong hệ thống kế toán quốc tế, tuy nhiên cũng không phải là không có những ý kiến trái chiều về việc sử dụng kế toán theo giá trị hợp lý. Đặc biệt, trong cuộc khủng hoảng tài chính gần đây (2007-2009) có nhiều ý kiến cho rằng kế toán giá trị hợp lý có tác động đáng kể đến khủng hoảng tài chính ở Mỹ và toàn thế giới. Trong một nghiên cứu năm 2009, Christian Leuz đã nổ lực
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EXPLORING THE PROS AND CONS OF FAIR VALUE ACCOUNTING Abstract The speed of globalization in the capital markets and the increasing complexity of financial instruments have caused financial statement users to question the relevance and usefulness of historical cost accounting (HCA). The propensity to use fair value accounting (FVA) is imminent as we enter into a borderless economy and as financial markets evolve that require more current and relevant financial information. The U.S. Generally
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Signature Jie Yang Anqi Li Xi Zhao Lei Fu Date 6 May 2014 6 May 2014 6 May 2014 6 May 2014 Part A This session mainly discuss the assumptions made to estimate the share price using Ohlson’s model. Detailed calculations are shown in appendix. Firm Value = Net Assets as at date of valuation ± Expected PV of Abnormal Earnings i.e. ������������������ = ������������������ + ������������ = ������������������ + PV (Actual Future Earnings – Expected Normal Earnings) = ������������������ + PV (ROE × Opening
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goodwill impairment indicators should be evaluated. • Whether an interim period step 1 impairment test should be performed Applicable Professional Pronouncements: ASC 350-20, Intangibles — Goodwill and Other: Goodwill (ASC 350-20) ASC 820, Fair Value Measurement (ASC 820) Research Databases: Use the FASB Accounting Standards Codification Database to research the authoritative literature (FASB pronouncements) relevant to the issues in question. The web link and login information of the database
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First of all, as of December 31, 2010, Ida needs to test the U.S. commercial building for recoverability under U.S. GAAP. According to FASB 360 Property, Plant, and Equipment 10 Overall 35 Subsequent Measurement 21, A long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The following are examples of such events or changes in circumstances: * a. A significant decrease in the market
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commercial building. Therefore under the U.S. GAAP, Ida needs to test the U.S. commercial building for recoverability. (2) Under IAS 36.12, there are certain external factors that lead you to want to test for recovery such as a decline in market value. The sale of the building across the street is an example of one of those external factors. IAS 36.6 explains impairment and how to record impairment. Under IFRSs IAS 36.66, the recoverable amount of cash-generating units (CGUs) should be determined
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Cindy Vasquez Professor Tonetti 2/4/15 ENG 023 State fair When people arrive to the festival, they see the blue, red, yellow and white lights, the smell of fried food and they see the big stuff animals to take home and how people form in lines just to enjoy the festival with all the attractions that one festival has. Many families wait for that day to come to enjoy quality time together. In the article Garrison Keillor explains how the fair is very similar to the mercer’s Italian Festival and there’s
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I would not be the person I am today if I did not join 4-H seven years ago. 4H has affected me in the most positive ways possible, from learning new life skills, meeting new people, creating friendships, and even solidifying my career choice of being a veterinarian. When I first joined 4-H in 2010 I was living in California and was only a part of two projects. I added on two projects the next year, and I was in five projects the year I moved here to New Jersey in 2013. I am now currently apart of
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At a young age I discovered my love for animals and a passion to giving back to my community. Eight years old and making the decision to join 4-H is the best decision a young girl could make. A close family friend was generous to give a rooster to that young girl and the love and need for farm life soon came after. Goats, chickens, rabbits, pigeons, sheep, and pigs were the animal species I have raised and shown over the last ten years. Showing animals came great responsibility as it takes dedication
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Facts ‘Big Skinny’ was launched successfully at street fair. Solved five key problems people have with their wallets. 1. Size - Reduce Wallet size by 50 to 75% 2. Weight - Under an ounce 3. Card Pocket Size - Extra wide pocket 4. Slipperiness of the Interior - Lined with rubber coating which keep gravity. 5. Lack of Versatility - water resistant and tough enough even for machine wash. Its price is only $20. The costumers are happy with the product. Try to achieving maximal growth with online
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