Seattle Goodwill Available Positions as of March 5, 2015, please refer to the website for the most up to date list of available positions: www.seattlegoodwill.org/jobs Mission: Goodwill provides quality, effective employment training and basic education to individuals experiencing significant barriers to economic opportunity. Because jobs change lives. Job Opportunities: Come join an organization that has built its reputation by helping others. For more than 90 years Seattle Goodwill has provided
Words: 520 - Pages: 3
are unclear about why the additional information was requested on the adjusting lower cost of market inventory on valuation, the capitalizing interest on building construction, the recording of gains or losses on asset disposal, and the adjusting goodwill for impairment. The adjusting lower cost of market inventory on valuation is specified in Accounting Research Bulletin No. 43 (ARB No. 43). Statement of Financial Accounting Standards (SFAS) No. 34 is the statement, which deals with capitalization
Words: 1554 - Pages: 7
(BCVR – trademark) - $7,000 (1 – 30%) (BCVR – contingent liability) - $40,000 (goodwill) = $668,000 Consideration transferred = $600,000 FV of previously held equity interest = $200,000 Aggregate investment = $600,000 + $200,000 - $32,000 (dividend receivable) = $768,000 Goodwill = $768,000 - $668,000 = $100,000 Recorded goodwill = $40,000 Unrecorded goodwill = $60,000 b) Consolidation worksheet entries at 1 July 2010 Business combination
Words: 1121 - Pages: 5
subsidiaries. At acquisition date, an acquisition analysis is undertaken. The key purposes of this analysis are to determine the fair values of the identifiable assets, liabilities and contingent liabilities of the subsidiary, and to calculate any goodwill or gain on bargain purchase arising from the business combination. From this analysis, the main consolidation worksheet adjustment entries at acquisition date are the business combination valuation entries, to adjust carrying amounts of the subsidiaries’
Words: 4719 - Pages: 19
charge could be less as the carrying amount of an asset or cash generating unit is lesslikely exceeds its recoverable amount. In addition, an impairment loss with respect to goodwill is not reversed, which could lead to an inaccurate value of goodwill. However, Qantas has rights to reverse the impairment loss (except for goodwill) if there has been a change in the estimates used to determine the recoverable amount, which could be regarded as flexibility. When considering depreciation policy, managers
Words: 834 - Pages: 4
must assess if there are any indications that an asset may be impaired at the end of every reporting period. If any indicators are discovered must test for impairment. Intangibles with indefinite useful life or asset not yet available for use and goodwill: Must be tested on the annual basis. These instruments must be tested regardless of the presence of impairment indicators. Impairment Indicators External: significant decline of asset value than would be expected through normal use or time, changes
Words: 952 - Pages: 4
Association of Certified Public Accountants (MACPA) and the smaller firms behind the Malaysian Institute of Accountants (MIA). At other times big business prevailed. These conflicts and power struggles are revealed through an analysis of the case of the Goodwill Accounting Standard. Selvaraj D. Susela 358 Introduction This paper offers an understanding of the struggle within the accounting profession for control of the standard setting process, in the context of a developing nation. The focus on
Words: 14526 - Pages: 59
morality introducing the ideals of the categorical imperative as the central concept of moral philosophy. The definition of the categorical imperative leads Kant towards the critique of pure reason arguing that without a goodwill one can’t even be worthy of being happy. Kant introduces goodwill, treating people as means rather than ends and doing the right thing for the right reason. Making a distinction between science and knowledge and eliminating common sense on a route to the philosophical, Kant defines
Words: 597 - Pages: 3
irrelevant. A person may breach s18 despite the fact that a statement or representation has been made honestly, innocently and without any intention to actively mislead or deceive. * Reputation: the need to establish the existence of a reputation or goodwill is more critical under passing off, as this requirement underpins the passing off action. The question is whether the use of the particular get-up or name by an alleged wrongdoer in relation to his product is likely to mislead or deceive persons
Words: 621 - Pages: 3
1,150 | Eagle in Serbia: In Serbia, in 2008, Eagle acquired a smaller competing company and goodwill was allocated to the CGU shown below. Activities in Serbia represent the lowest level at which internal management monitors goodwill. At the end of 2008 and 2009, the value in use of the CGU including goodwill exceeded its carrying amount. Therefore the activities of Eagle in Serbia and the goodwill allocated to those activities were regarded as not impaired. However, at the end of 2010, the
Words: 1072 - Pages: 5
