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ACG 6225

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Topics we will cover: ➢Application of the Equity method • Basics • ECOBV amortization • Deferred Gross Profit on Inventory ➢Consolidation at date of acquisition • When separate incorporation maintained • When dissolution occurs Application of the Equity method Ownership and reporting method (FASB’s bright-line rules) ✓0 – 20% voting stock – Fair Value method ✓20% - 50% voting stock – Equity method ✓> 50% voting stock - Consolidation Fair Value method – application Step 1: Record investment in investee at “cost” (i.e., amount you paid for it) Investment in Investee XXX Cash (or other assets/stock) XXX Step 2: Recognize Dividend Income for amount of cash dividend declared by investee Cash (or Dividend Receivable) XXX Income from Investment XXX Fair Value method – application (cont’d) Step 3: Adjust investment account to fair market value (FMV) ➢ If FMV > current account balance Investment XXX Unrealized Gain on Investment XXX ➢ If FMV < current account balance Unrealized Loss on Investment Investment XXX XXX Fair Value method – Investment account Investment Step 1 Income from Investment Original Cost %Dividends declared Step 2 Adjustment FMV > Carrying cost Adjustment FMV Step 3 < Carrying cost Balance Note: Dividends do NOT affect the Investment account! Balance Equity method (Significant influence) ➢ At 20% to 50% voting stock ownership: presumption of significant influence, but… ➢ … significant ...
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Energy Resources Lab

In this lab you will: explore the connection between society and its use of energy resources. In particular, you will exam ...

Energy Resources Lab

In this lab you will: explore the connection between society and its use of energy resources. In particular, you will examine how these resources are used and some of the associated environmental issues

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Order 27619140 Part 2

As a financial consultant in the small outpatient clinic, I would perform the following tasks: 1. Analyze financial inform ...

Order 27619140 Part 2

As a financial consultant in the small outpatient clinic, I would perform the following tasks: 1. Analyze financial information recorded in the ...

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Reviewer civil service exam

is equal to one. Since the first ratio is equal(0.75=3/4), you only need to find the fraction form that would equal to 0.8 ...

Reviewer civil service exam

is equal to one. Since the first ratio is equal(0.75=3/4), you only need to find the fraction form that would equal to 0.80:

SLEG 500 trayer University Safety and Health in the Workplace Discussion

WEEK 9 DISCUSSION - "Employee Welfare - Safety and Health in the Workplace" - Please respond to the following: Brad is an ...

SLEG 500 trayer University Safety and Health in the Workplace Discussion

WEEK 9 DISCUSSION - "Employee Welfare - Safety and Health in the Workplace" - Please respond to the following: Brad is an air traffic controller who has had significant problems with high blood pressure. He has changed his diet and takes medication, but the problem persists. His wife thinks he should find other employment because his job is very stressful and contributes to his high blood pressure. She believes that if he continues at the job, he could have a heart attack. Brad is an avid runner and healthy otherwise. Brad has no training for any other job. Based on this scenario, you are Brad’s boss.Determine what the company’s options are and whether Brad qualifies for workers’ compensation due to his health issues. Be sure to explain when you are eligible for workers’ compensation and what the law is. Analyze the key legal and ethical issues faced by the employer throughout the process.What is the “Direct Threat Defense” and, could you argue the government is immune from liability if Brad sues? Why or why not?Considering the effect of worker’s safety rights on global and developing economies, take a position on whether or not the U.S. government should “regulate” the global workforce? Do U.S. companies have a legal duty to their foreign employees working outside the jurisdiction of the United States? Why or why not? Justify your response.

Need help with discussion

1) Prior to beginning work on this discussion forum, review the following Week 1 and Week 2 required resources that focus ...

Need help with discussion

1) Prior to beginning work on this discussion forum, review the following Week 1 and Week 2 required resources that focus on globalization, ethics, and moral reasoning. This will assist you in examining your own development of ethical and moral responsibilities as they relate to your Final Paper and its topic.Read these articles from Week 1:From Globalism to Globalization: The Politics of ResistanceGlobalization, Globalism, and Cosmopolitanism as an Educational IdealTransnationalism and Anti-globalismRead these articles from Week 2:Introduction to Global IssuesA Global Ethics for a Globalized WorldVirtue Ethics and Modern SocietyClassical Stoicism and the Birth of a Global Ethics: Cosmopolitan Duties in a World of Local LoyaltiesReflect: The change of our world from a local economy to a national economy to a global, international economy means that increasingly diverse populations will have to work together to achieve common goals. However, as the economy becomes increasingly global, local economies and people may suffer economic disadvantage or may find themselves marginalized from the rest of the world. Globalization creates ethical dilemmas for which we will need to find solutions.Write: For this discussion, address the following prompts:Explain the implications of globalization.Identify at least two ethical issues that go along with the global societal topic you have chosen for your final essay.Explain how globalization contributes to or affects these ethical dilemmas.Propose solutions to these ethical dilemmas that are feasible financially, socially, and culturally.Your initial post should be at least 250 words in length, which should include a thorough response to each prompt. You are required to provide in-text citations of applicable required reading materials and/or any other outside sources you use to support your claims. Provide full reference entries of all sources cited at the end of your response. Please use correct APA format when writing in-text citations (see In-Text Citation Helper (Links to an external site.)Links to an external site.) and references (see Formatting Your References List (Links to an external site.)Links to an external site.).2) Prior to beginning work on this discussion forum, review the Week 2 required resources that focus on ethics and morals. This will assist you in examining your own development of ethical and moral responsibilities.Read the articles:A Global Ethics for a Globalized WorldVirtue Ethics and Modern SocietyClassical Stoicism and the Birth of a Global Ethics: Cosmopolitan Duties in a World of Local LoyaltiesResponsibilities of an Educated Person (Links to an external site.)Links to an external site. [Blog post] by jwood00Moral Education for a Society in Moral Transition (Links to an external site.)Links to an external site.Decision Procedures for Ethics: DEAL Carrying on Without Resolution (Links to an external site.)Links to an external site. Reflect: Take a deeper look at your own life and determine which experiences have inspired ethical and moral reasoning. Were there any huge influences in this process? Write: For this discussion you will address the following prompts:Explain what it means to be ethical as it relates to personal, academic, and professional growth.Provide at least one ethical dilemma you have encountered, and describe how the issue was resolved.Describe how your general education courses have influenced your ethical values.Your initial post should be at least 250 words in length, which should include a thorough response to each prompt. You are required to provide in-text citations of applicable required reading materials and/or any other outside sources you use to support your claims. Provide full reference entries of all sources cited at the end of your response. Please use correct APA format when writing in-text citations (see In-Text Citation Helper (Links to an external site.)Links to an external site.) and references (see Formatting

9 pages

Healthcare Economics

1.3 A mandatory health insurance plan costs $4,000. One worker earns $24,500 in employment income and $500 in investment i ...

Healthcare Economics

1.3 A mandatory health insurance plan costs $4,000. One worker earns $24,500 in employment income and $500 in investment income. Another worker earns ...

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Energy Resources Lab

In this lab you will: explore the connection between society and its use of energy resources. In particular, you will exam ...

Energy Resources Lab

In this lab you will: explore the connection between society and its use of energy resources. In particular, you will examine how these resources are used and some of the associated environmental issues

6 pages

Order 27619140 Part 2

As a financial consultant in the small outpatient clinic, I would perform the following tasks: 1. Analyze financial inform ...

Order 27619140 Part 2

As a financial consultant in the small outpatient clinic, I would perform the following tasks: 1. Analyze financial information recorded in the ...

102 pages

Reviewer civil service exam

is equal to one. Since the first ratio is equal(0.75=3/4), you only need to find the fraction form that would equal to 0.8 ...

Reviewer civil service exam

is equal to one. Since the first ratio is equal(0.75=3/4), you only need to find the fraction form that would equal to 0.80:

SLEG 500 trayer University Safety and Health in the Workplace Discussion

WEEK 9 DISCUSSION - "Employee Welfare - Safety and Health in the Workplace" - Please respond to the following: Brad is an ...

SLEG 500 trayer University Safety and Health in the Workplace Discussion

WEEK 9 DISCUSSION - "Employee Welfare - Safety and Health in the Workplace" - Please respond to the following: Brad is an air traffic controller who has had significant problems with high blood pressure. He has changed his diet and takes medication, but the problem persists. His wife thinks he should find other employment because his job is very stressful and contributes to his high blood pressure. She believes that if he continues at the job, he could have a heart attack. Brad is an avid runner and healthy otherwise. Brad has no training for any other job. Based on this scenario, you are Brad’s boss.Determine what the company’s options are and whether Brad qualifies for workers’ compensation due to his health issues. Be sure to explain when you are eligible for workers’ compensation and what the law is. Analyze the key legal and ethical issues faced by the employer throughout the process.What is the “Direct Threat Defense” and, could you argue the government is immune from liability if Brad sues? Why or why not?Considering the effect of worker’s safety rights on global and developing economies, take a position on whether or not the U.S. government should “regulate” the global workforce? Do U.S. companies have a legal duty to their foreign employees working outside the jurisdiction of the United States? Why or why not? Justify your response.

Need help with discussion

1) Prior to beginning work on this discussion forum, review the following Week 1 and Week 2 required resources that focus ...

Need help with discussion

1) Prior to beginning work on this discussion forum, review the following Week 1 and Week 2 required resources that focus on globalization, ethics, and moral reasoning. This will assist you in examining your own development of ethical and moral responsibilities as they relate to your Final Paper and its topic.Read these articles from Week 1:From Globalism to Globalization: The Politics of ResistanceGlobalization, Globalism, and Cosmopolitanism as an Educational IdealTransnationalism and Anti-globalismRead these articles from Week 2:Introduction to Global IssuesA Global Ethics for a Globalized WorldVirtue Ethics and Modern SocietyClassical Stoicism and the Birth of a Global Ethics: Cosmopolitan Duties in a World of Local LoyaltiesReflect: The change of our world from a local economy to a national economy to a global, international economy means that increasingly diverse populations will have to work together to achieve common goals. However, as the economy becomes increasingly global, local economies and people may suffer economic disadvantage or may find themselves marginalized from the rest of the world. Globalization creates ethical dilemmas for which we will need to find solutions.Write: For this discussion, address the following prompts:Explain the implications of globalization.Identify at least two ethical issues that go along with the global societal topic you have chosen for your final essay.Explain how globalization contributes to or affects these ethical dilemmas.Propose solutions to these ethical dilemmas that are feasible financially, socially, and culturally.Your initial post should be at least 250 words in length, which should include a thorough response to each prompt. You are required to provide in-text citations of applicable required reading materials and/or any other outside sources you use to support your claims. Provide full reference entries of all sources cited at the end of your response. Please use correct APA format when writing in-text citations (see In-Text Citation Helper (Links to an external site.)Links to an external site.) and references (see Formatting Your References List (Links to an external site.)Links to an external site.).2) Prior to beginning work on this discussion forum, review the Week 2 required resources that focus on ethics and morals. This will assist you in examining your own development of ethical and moral responsibilities.Read the articles:A Global Ethics for a Globalized WorldVirtue Ethics and Modern SocietyClassical Stoicism and the Birth of a Global Ethics: Cosmopolitan Duties in a World of Local LoyaltiesResponsibilities of an Educated Person (Links to an external site.)Links to an external site. [Blog post] by jwood00Moral Education for a Society in Moral Transition (Links to an external site.)Links to an external site.Decision Procedures for Ethics: DEAL Carrying on Without Resolution (Links to an external site.)Links to an external site. Reflect: Take a deeper look at your own life and determine which experiences have inspired ethical and moral reasoning. Were there any huge influences in this process? Write: For this discussion you will address the following prompts:Explain what it means to be ethical as it relates to personal, academic, and professional growth.Provide at least one ethical dilemma you have encountered, and describe how the issue was resolved.Describe how your general education courses have influenced your ethical values.Your initial post should be at least 250 words in length, which should include a thorough response to each prompt. You are required to provide in-text citations of applicable required reading materials and/or any other outside sources you use to support your claims. Provide full reference entries of all sources cited at the end of your response. Please use correct APA format when writing in-text citations (see In-Text Citation Helper (Links to an external site.)Links to an external site.) and references (see Formatting

9 pages

Healthcare Economics

1.3 A mandatory health insurance plan costs $4,000. One worker earns $24,500 in employment income and $500 in investment i ...

Healthcare Economics

1.3 A mandatory health insurance plan costs $4,000. One worker earns $24,500 in employment income and $500 in investment income. Another worker earns ...