Case 5A - Glaser Health Products BUS 630 Managerial Accounting Wendy Achilles February 25‚ 2013 Case 5A – Glaser Health Products Glaser Health Products of Ranier Falls‚ Georgia needs assistance in evaluating and classifying costs in order to implement an activity-based costing system. As stated in the case‚ these costs will be used for planning and control decisions rather than inventory valuation. The activity-based costing system will provide better allocation of Glaser’s overhead costs rather
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prospectively. This FSP is not yet included within the ASC‚ however‚ prior to the ASC effective date we would expect this guidance to also be incorporated into ASC 820-10. As noted in Addendum – 2007 above‚ the conclusions reached in the above case were not affected by ASC 820-10 (Statement 157); however‚ ASC 820-10 (Statement 157) may affect how Ace Company measures the fair value of the forward purchase contract and‚ therefore‚ how the proceeds are allocated between the purchase contract
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following updates to the existing cases should be noted. Case 03-5a Part I: Trademark Subsequent to the release of the Exposure Draft issued by the FASB and IASB in June 2010 the Boards received a number of comments and is currently reviewing and analyzing these comments. A revised draft of the Exposure Draft is expected in Q3 of 2011. We encourage users of this case study to follow this project and review the FASB’s and IASB’s Web site for updates. Case 04-9: Healthcare Depot On April 22
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Runway offers existing customers (the “Existing Customer”) a $25 credit (the “$25 Referral Credit”) if the Existing Customer refers a friend (the “New Customer”) to Runway’s Web site and the New Customer purchases merchandise from Runway. After a purchase is made by the New Customer‚ the Existing Customer receives a $25 credit to be applied to a future purchase from Runway. The $25 Referral Credit represents the fair value of the cost Runway would pay to acquire a new customer from an unrelated
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Zhifeng Liu 0892996 Colloquium 7 – Summary of Deloitte Deloitte is one the Big 4 public accounting firms. It has over 190‚000 employees worldwide‚ and there are 100 offices in the United States. In the colloquium‚ we met Jorge Caballero who is one of the Deloitte Tax LLP partner. Jorge was born in Cuba and immigrated to Connecticut‚ U.S. when he was 10. His father passed away one month after they arrive in U.S. Jorge started working when he was 12 to do gardening and other chores for only
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usage becomes simpler39 “Mobile” advertising is dead. Long live tablet and smartphone advertising43 All‑you‑can‑app46 The looming spectrum shortage: worse before it gets better49 Endnotes52 Recent Deloitte thought leadership63 Contacts at Deloitte Touche Tohmatsu Limited (DTTL) and its member firms64 Technology‚ Media & Telecommunications Predictions 2013 1 “ ur aim with Predictions is to O catalyze discussions around significant developments that may require
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Introduction to Deloitte Touché Tohmatsu Limited Deloitte Touche Tohmatsu Limited is a worldwide company that provides professional services in the area of auditing‚ taxation‚ consulting‚ risk analysis and financial advisory.It serves as a global firm in which there are many separate member firms over many countries and cities.Each member firm remains its separate and independent legal entity. Mission Deloitte aims at helping its clients to excel.In order to achieve the mission‚ Deloitte is going
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TO: O.T.T. Incorporated FROM: Xiaoqian Kang DATE: Dec. 31‚ 20X1 SUBJECT: Determine the amount of other-than-temporary impairment (OTTI) Introduction O.T.T. Incorporated‚ principally engaged in the manufacture and sale of clothing‚ has six investments remaining in the department’s portfolio as of December 31. According to ASC‚ this memo analyzes whether any of its investments are other-than-temporary impaired‚ and determines the amount of the impairment. Facts Investment 1 -- Happy
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Mike Cook‚ CEO of Deloitte & Touche identified the problem his firm was having immediately. He recognized that women employees had an alarming high turnover. Deloitte & Touche had a rich history of success and a very rigid structure. There are many other factors that led to this turnover and I will touch on each one in the following paragraphs. You may have noticed that I said‚ Deloitte & Touche has a rich history of success‚ but that was one of their factors that led to this turnover. This
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Deloitte Structure Answers : Analysis of organizational structure of Deloitte US-India Pvt. Ltd a) Overcoming design challenges: 1. Differentiation: Differentiation provides the opportunity to specialize in a complex organization. It establishes task and authority relationship that allows the organization to achieve its goal. It is a process of allocating roles and responsibilities on the basis of skill sets and available resources. 2. Balancing differentiation and integration: Senior Manager
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