Gg General Electric screen matrix (the General Electric (GE) business screen) The GE screen matrix is essentially a derivation of the Boston Consulting Group’s Boston growth matrix. It was developed by McKinsey and Co. for General Electric as it had been recognized that the Boston Consulting Group matrix was not flexible enough to take broader issues into account. The GE matrix cross-references market attractiveness and business position using three criteria for each – high, medium and low. The
Words: 4239 - Pages: 17
EXAMPLE 3.1 A COMPANY LTD. Statement of Financial Position December 31, Year 1 Assets € 300,000 Liabilities Shareholders’ equity Ordinary stock (5,000 shares) Retained earnings € 120,000 100,000 80,000 € 300,000 B CORPORATION Statement of Financial Position December 31, Year 1 Assets € 88,000 Liabilities Shareholders’ equity Ordinary stock Retained earnings € 30,000 25,000 33,000 € 88,000 The fair values of B Corporation’s identifiable assets and liabilities
Words: 1455 - Pages: 6
[61.4] Spread over 5 years = 10,000 x 1/5 = $2,000 $2,000 $2,000 added to income, $8,000 spread over the next 4 years Question 3 PART A The shares of Kipper Ltd. do not qualify for the Capital Gains Deduction (CGD) because, under subsection 110.6(2.1), the corporation is not a Qualified Small Business Corporation (QSBC). There are three criteria for qualifying as a SBC under subsection 110.6(2.1): • Within 24 months preceding the transaction, the shares must not be held by anyone
Words: 1526 - Pages: 7
MODERN ADVANCED ACCOUNTING IN CANADA Seventh Edition Solutions to Self-Study Problems Chapter 4 Case 4-3 Factory Optical Distributors, Teaching Note* Purpose of the case The purpose of this case is to provide students with an opportunity to work with IFRS 10: Consolidated Financial Statements. The requirement is very directive, asking students to examine the specific clauses of a franchise agreement to determine if control exists. The answer is not immediately obvious, since ownership
Words: 1453 - Pages: 6
000 Class Z shares of Private Ltd. a CCPC at January 1, 2011. Lea had purchased these shares for $10 each in the year 1998 when the PUC was $5 per shares. Each of the shares was convertible into one Class Y share. Lea exercised her option on January 8, 2011 and converted 1,000 of the Class Z shares to 1,000 Class Y shares which had a FMV of $20 per share and a legal PUC of $8 per share. 2012: There was a mutual agreement conducted on June 28, 2012 where Private Ltd. redeemed 500 Class Y shares
Words: 2170 - Pages: 9
AK/ADMS 4562.03 - CORPORATE TAX LECTURE 5 NOTES – last updated September 22, 2015 Tonight's Topics and Problem Set 1. QSBC capital gains exemption – Chapter 13 (13340 to 13355); s. 110.6 – see problems contained in these notes and Problem set (in separate document) 2. Income Splitting with Family Members as Shareholders 3. Corporate Attribution Rules - Chapter 13 (13390); S. 74.4 - see problems contained in these notes
Words: 4980 - Pages: 20
BACKGROUND: In 1494, a mathematically minded Veteran monk named Luca Pacioli published his “Summa de Arithmetica, Geometrica”, the first accounting textbook. It illustrated double-entry accounting, a system that makes the modern corporation manageable, even possible. Today, half a millennium later, Pacioli’s process, still pretty much intact, is being challenged like never before. Pacioli’s accounting system lets businesses keep track of changes in their assets. But this system deals
Words: 10175 - Pages: 41
Week 2 Solutions to Assigned Problems & cases for class discussion and take-up Case 3-3: Pool Inc. and Spartin Ltd. Objectives of the Case This case is intended to illustrate some of the different ways in which a business combination can be effected, and the fact that the form of the combination does not affect the substance of the transaction. The financial reporting for the transaction should follow the substance rather than the form. Analysis of Alternatives Prior to the combination
Words: 722 - Pages: 3
86 92 96 FY2011 Train Bus FY2012 LRT 98 100 102 Financial Report 105 190 191 193 203 Financial Contents Group Properties & Interested Person Transactions Shareholding Statistics Notice of Annual General Meeting Proxy Form SMRT Corporation Ltd Annual Report 2012 1 Milestones 1987 Singapore’s first Mass Rapid Transit system (MRT) opens for service Train service from Yio Chu Kang to Toa Payoh commences Train service from Novena to Outram Park commences 1988 Train service
Words: 73022 - Pages: 293
of the recent mergers that took place in Gujarat. The project “Merger of with GNFC” deals with, The various reasons which lead to the merger, The regulatory processes to be followed by transferee and transferor company, Calculation of goodwill, Financial analysis of GNFC pre merger and post merger, Recommendations. INTRODUCTION In every organization’s life and in every economy’s life comes a time when growth development and expansion seems to reach a plateau. Across what is today
Words: 1252 - Pages: 6
