Download Advanced Accounting (with Electronic Working Papers CD-ROM by Fischer P.M., Taylor W.J., Cheng R.H. PDF

By Fischer P.M., Taylor W.J., Cheng R.H.

Complicated ACCOUNTING bargains the main authoritative, conceptually powerful, and complete insurance of complex accounting issues of any textual content out there. thoroughly up to date to mirror the most recent FASB pronouncements, it really is an outstanding practise source for the CPA examination. complex ACCOUNTING additionally presents the instruments scholars have to pursue expert careers in a world economic system. this is often the single textual content out there to make use of the horizontal method of consolidations worksheets, the structure most typically utilized in the company international.

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Extra resources for Advanced Accounting (with Electronic Working Papers CD-ROM and Student Companion Book)

Example text

5,500 There are several methods that use the expected annual earnings in excess of normal to estimate goodwill. A common approach is to pay for a given number of years’ excess earnings. For instance, Acquisitions Inc. might offer to pay for four years of excess earnings, which would total $22,000. Alternatively, the excess earnings could be viewed as an annuity. The most optimistic purchaser might expect the excess earnings to continue forever. 10 ϭ $55,000 Another estimation method views the factors that produce excess earnings to be of limited duration, such as 10 years, for example.

100,000 8,429 The premium will be amortized over the remaining 5-year term using either the effective interest or straight-line amortization methods. Had the current interest rate exceeded the original face rate of 8%, the bonds would have a fair value below $100,000, and a discount would result. Lease Agreements Special analysis of the purchase price in a business combination is necessary when the company acquired in a purchase transaction is bound contractually by existing leases as either a lessee or lessor.

Deferred Tax Asset (on NOL) . . . . . . . . . . . . Goodwill . . . . . . . . . . . . . . . . . . Liabilities . . . . . . . . . . . . . . . . . . Deferred Tax Liability ($30,000 building ϩ $15,000 goodwill) Common Stock, $10 par, 8,500 shares . . . . . . . . Paid-In Capital in Excess of Par, 8,500 shares ϫ $40 . . . Cash (for direct acquisition costs) . . . . . . . . . . Dr. ϭ Cr. Check Totals .

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