| | Non Controlling Interest | | | 12400 | | | Shareholder of parent | | | 89467 | | | | | | 101867 | | | | | | | | | Consolidated Statement of Comprehensive Income for the year ended 31 March 20x6 Goodwill on combination | | Aggregate of: | Total | Parent (60%) | NCI (40%) | Consideration | 402000 | 402000 | | NCI at fair value | 268000 | | 268000 | | 670000 | | | | | | | Fair value of net asset: | | | | Ordinary
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(4) Impairment of Goodwill. The goodwill related to the Clothing and Apparel unit appears to be impaired. FASB ASC 350-20-35 requires a write-down when the carrying value of the unit is greater than its fair value (market value); there is no consideration of “undiscounted estimated future cash flows” as is the case with the equipment in the latter part of this solution. The impairment is equal to $1,100,000 ($12,600,000 – $11,500,000). Therefore, the $1,200,000 in goodwill should be written
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Introduction LVMH Moët Hennessy–Louis Vuitton SA, better known as LVMH (or the "Company"), is a French multinational group, which owns more than 60 prestigious brands around the globe. The group has its headquarters in Paris, and it is chaired by Bernard Arnault. The LVMH group was founded in 1987 as a result of the merger between Moët Hennessy and Louis Vuitton, which served to create the world leader in luxury goods. LVMH inherited a long history, and brings together noble professions, with
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HKAS 21 Revised July 2012May 2014 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates HKAS 21 COPYRIGHT © Copyright 2014 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests
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Financial Analysis and Comparison I Google & Yahoo! Financial Analysis & Comparison I. II. INTRODUCTION CASH III. ACCOUNTS RECEIVABLE IV. REVENUE V. VI. VII. VIII. IX. LIABILITIES CONTINGENT LIABILITIES FIXED ASSETS MERGERS & ACQUISITIONS CONCLUSION II Google & Yahoo! Financial Analysis & Comparison I. INTRODUCTION Google Larry Page and Sergey Brin, two Stanford graduates, are the founders of Google. It was
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TEST BANK CHAPTER 1 Intercorporate Investments: An Overview MULTIPLE CHOICE Use the following information on a company’s investments in equity securities to answer questions 1- 4 below. The company’s accounting year ends December 31. | |Date of acquisition|Cost |Fair value |Date sold |Selling price | |Investment | | |12/31/10 | |
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and their needs: 1. Investors, lenders and shareholders: to know whether Global Learning Center is a right foundation to contribute? will Global Learning Center will have the capacity to pay back the premium or profit? to note the goodwill/budgetary notoriety of Global Learning Centre. 2. Customers Data about the Admission information about the course gave information about the teachers, understudies and the surroundings. facilities charges transportation
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Greater CSR activities Inclusive growth Increased per capita income Perception of Selling Method Proposed Strategies Good packaging Hoardings/advertisements Improved communication of selling points Affect Improved perception of brand Goodwill and trust Cognition Change in perception about the quality Inclination towards buying Behavioral More willingness to buy Increased availibility => Increased sales Rural Areas Prone to Failure Proposed Strategies Pilot ROI analysis
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abilities to interact with my colleagues * Ability to listen and follow giving guidelines and double examination the work to meet the requirements * Collected and evaluated the comprehensive inventory of the store PROFESSIONAL EXPERIENCE Goodwill Baptist Church, Nacogdoches, TX August 2005-Present Usher, Youth Mentor Managed and organized Youth Day Program for the children since the start of my term. * Displaying great communication skills to greet and lead visitors to the required
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cash equivalents $135,000 $110,000 Trade receivables 70,000 62,000 Inventories 65,000 58,000 Other current assets 8,000 31,000 Total current assets 278,000 261,000 Non-current assets Property, plant, and equipment 275,000 260,000 Goodwill 40,000 40,000 Other intangible assets 72,000 70,000 Total non-current assets 387,000 370,000 Total assets $665,000 $631,000 LIABILITIES AND EQUITY Current liabilities Trade and other payables $105,000 $100,000 Short-term
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