Revenue recognition principle. b 22. Definition of "realized." a 23. Definition of "earned."
What criteria must be met by the lease in order that Doherty Company classify it as a capital lease? 1. Transfer of ownership at end of lease 2. Bargain purchase option 3. Lease term is 75% or more of the estimated economic life of the asset 4.
| On the Schedule of Cost of Goods Manufactured, the final Cost of Goods Manufactured figure represents: | A | the amount of cost charged to Work in Process during the period. | B | the amount of cost transferred from Finished Goods to Cost of Goods Sold during the period. | C | the amount of cost placed into production during the period. | D | the amount of cost of goods completed during the current year whether they were started before or during the current year. | 4.
Finding the Optimal Copyright term b. Renewable Copyright Terms c. Concluding Remarks 3. Changing the Scope of Copyright Laws a. Alternative Compensation Model b. Creative Commons or let the artist decide aa. the licence bb.the code cc.
What was the rate of return for owning Serox in the most recent year? (Round to the nearest percent.) 32% 16% 12% 40% 5. External financing needed: Jockey Company has total assets worth $4,417,665. At year-end it will have net income of $2,771,342 and pay out 60 percent as dividends.
When the awards became fully vested on January 1, 2015, the compensation liability was debited and an equity account was credited. ASC 718-10-35-15 states: “An option or similar instrument that is classified as equity, but subsequently becomes a liability because the contingent cash settlement event is probable of occurring, shall be accounted for similar to a modification from an equity to liability award. That is, on the date the contingent event becomes probable of occurring (and therefore the award must be recognized as a liability), the entity recognizes a share-based liability equal to the portion of the award attributed to past service (which reflects any provision for acceleration of vesting) multiplied by the award's fair value on that date. To the extent the liability equals or is less than the amount previously recognized in equity, the offsetting debit is a charge to equity. To the extent that the liability exceeds the amount previously recognized in equity, the excess is recognized as compensation cost.
Show clearly the steps to arrive at the following estimates in Exhibit 10: Enterprise Value as Multiple of: Revenue EBIT EBITDA Net Income 6,252 8,775 9,023 7,596 6,584 9,289 9,076 7,553 MV Equity as Multiple of: EPS Book Value 4,277 5,904 4,308 5,678 Median Mean If you need to use a discount rate to discount cash flows then an appropriate discount rate estimate for PacifiCorp is approximately 9%. 3. Bid assessment: How do you assess the bid for PacifiCorp by Berkshire Hathaway? How much does Buffett pay for PacifiCorp for its equity and as a whole? How do these values compare with the firm’s intrinsic values estimated above?
Question 5 How is capital used in a business? Question 6 Give the name for items purchased and kept in an organisation for a long period. They are not intended for resale. Question 7 Explain what is meant by the term debtors. Question 8 Define working capital.
may be dependent upon the maximum amount of shares made available for sale to the acquiring firm. a. I and III only b. II and IV only c. I, III, and IV only d. I, II, and III only e. I, II, III, and IV 4. When a building supply store acquires a lumber mill it is making a ______ acquisition. a. horizontal b. vertical c. conglomerate d. longitudinal e. complementary resources 5. If Microsoft were to acquire U.S. Airways, the acquisition would be classified as a
Copyright as it relates to information technology includes, for example, websites, multi-media products, on-line services, software, electronic banking and financial services, digital distribution of protected works and trademarks. Technology and copyright have a complex relationship. Those copyright concerns involve ethical issues and impact both individuals and organizations. Intellectual property law has been based on the premise that copyright holders will enforce their own rights by monitoring the use of their works and suing infringers. To do this, they must know of specific cases of infringement, and they must be able to collect enough evidence to prove in court that a particular person or corporation violated their rights.