/Liability balance. Plan amendment and projected benefit obligation increase. Years-of-service amortization method. Expected return and actual return. Unexpected gains and losses. Accumulated OCI (G/L) account and the corridor. Amortization of net gains and losses. Recording prior service cost. Reporting accumulated OCI (PSC) on the balance sheet. Other comprehensive income (PSC) and net income. Reconciliation of PBO and fair value of plan assets. MULTIPLE CHOICE—Conceptual Answer d c d c b b a c a
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that occurred in financial accounting over the last 2 years. Table of Contents ______ 1 Basics of financial accounting 3 2 Changes in financial accounting over the last two years 4 2.1 IAS 1 Presentation of Items of Other Comprehensive Income (OCI) — Amendments to IAS 1………. … 5 2.2 IAS 12 Income Taxes (Amendment) — Deferred Taxes: Recovery of Underlying Assets.. 6 2.3 IAS 24 Related Party Disclosures (Revised).. 7 2.4 Annual improvements adopted by the IASB 8 2.5 IAS 27 Consolidated
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Bol som dlho preč „Bol som dlho preč“ je psychologický román z roku 1962. Autorom je výnimočne talentovaný Ken Kessay ,ktorý v čase jeho vidania bol spisovateľským “zelenáč“ – mal iba 27 rokov.Neviedol štandardný , okrem iného stal sa dobrovoľníkom v programe ktorý testoval efekt nových drog, kde sa zoznámil s LSD. Neskôr začal pracovať v psychiatrickej nemocnici kde sa priblížil onomu životu mimo normálny svet . Bolo 17 rokov po vojne, prichádadzali zlaté 60te roky, ľudia sa čiastočne
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2012 DAU ORGANIZATIONAL CULTURE INVENTORY Corporate OCI Styles This paper will discuss the OCI survey results of my workplace, Defense Acquisition University (DAU) and reflect on the validity of those results. DAU provides acquisition and government contracting training and certification to Department of Defense personnel. Not surprisingly, the primary OCI style was Humanistic-Encouraging. We as instructors go to great lengths to ensure students
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Office of the Commissioner of Insurance (OCI) and Hong Kong Monetary Authority (HKMA) The Securities and Futures Commission (SFC) of Hong Kong regulates the securities and futures markets in Hong Kong. Its responsibility is to ensure the order of security and future markets in Hong Kong, to protect the rights of investors and to promote Hong Kong as a key financial center both in China and all over the world. Office of the Commissioner of Insurance (OCI) regulates the insurance in Hong Kong. According
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ORGANIZATIONAL INVENTORY INVENTORY INTRODUCTION Bank of America was founded in 1904 by Amadeo Giannini. The bank was first called the Bank of Italy which was located in San Francisco. It was designed to cater to immigrants that were denied service from other banks. In 1929 after years of a major earthquake that destroyed the Bank of Italy back in 1906. The bank merges with the Bank of America, Los Anglos. After merging the bank was known as Bank of America. Bank of America Philosophy is “At
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Comprehensive Research Memorandum Professional Research for Accountants December 13, 2015 Comprehensive Research Memorandum Motivation: The job of an investment management company is to oversee and manage the securities that, in this case for small to medium companies, companies acquire. A major part of his responsibility is to ensure the companies are receiving the maximum tax advantage possible. Also part of his responsibilities would be to recommend stock selection, and asset selection
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To: Ida Wong From: unbiased senior auditor Re: Potential accounting issues—Best Cars-R-Us Inc. (BCR) Overview Company Background and Constraints BCR is currently a private company; therefore GAAP is not a legal constraint. However, the company should comply with GAAP because BCR has intention to become public in the future—an initial public offering (IPO) is planned in the next fiscal year according to the case fact. As a private company, BCR can use ASPE to fairly present their financial
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(Amortization of prior service cost) prior service cost / remaining service life of employees 10. Amortization of a net gain would decrease pension expense. Loss increase 11. New gains and losses and prior service cost are reported as OCI. 12. If the
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