Goodwill for Impairment CLAUDIA Inc. has an internally generated goodwill and did not amortize or tested for impairment. They cannot amortize because measuring the components are complex and associating the costs incurred with future benefits are too difficult. Goodwill cannot generate cash flows independently and is made as a combination with other assets making up a business; it needs to be assigned to a reporting unit or cash-generating unit in order to test for impairment. Under ASPE‚ the impairment
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09 Student: ___________________________________________________________________________ 1. A flexible budget is "flexible" in the sense that a budget can be prepared for any level of activity‚ but once a budget is set the budget figures are not changed if actual activity later proves to be different than budgeted activity. True False 2. In a performance report‚ actual costs should be compared to budgeted costs at the original budgeted activity level. True False 3. The overhead spending variance
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ORLANDO AT DREDDO DAN’S ‘Most people see the snack market as dynamic and innovative‚ but actually it is surprisingly conservative. Most of what passes for product innovation is in fact tinkering with our marketing approach‚ things like special offers‚ promotion tie-ins and so on. We occasionally put new packs round our existing products and even more occasionally we introduce new flavors in existing product ranges. Rarely though does anyone in this industry introduce something radically different
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CASE SIX: INTERVIEW | | Case requirements: 1. Develop a detailed selection plan for the position of a department manager to determine the most important KSAOs for this position. 2. Using the selection plan‚ develop a standardized interview protocol consisting of 10 questions that will be asked of all candidates‚ along with scoring keys for each question. 3. Conduct pilot interviews using the protocol you have established to determine the effectiveness of your questions. 4. Revise
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Case 6.1 Psychological Testing at Dayton Hudson This case is based on psychological testing for prospective employees at a Target store located in California‚ during 1989. The test in question is a combination of two standard tests given to applicants in public safety positions such as a prison guard. Once the test is complete the consulting psychologists rate the job seeker on the following traits: emotional stability‚ interpersonal style‚ addiction potential‚ dependability‚ and rule following
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...............................................................................5 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 Characteristics of companies in the steel sector...........................................................6 Technologies and production processes.......................................................................9 Supply to the steel industry ........................................................................................19 The steel industry’s
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DISCUSSIONS Week1-1 In your opinion‚ discuss whether the world of finance is too difficult for the average person to understand. * From the e-Activity‚ choose the reason that you believe had the greatest influence toward the 2007-09 financial crisis and explain why. The textbook addresses several issues as well. finance can be a complex subject‚ but whether it is too difficult to understand that is a different story. I believe in life that nothing can be to hard or too difficult to do‚ like
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Prime Minister Lee Kuan Yew laid a foundation that circled around the importance of education‚ strong work-ethic and discipline. This focus was highlighted in three main pillars of efficient government‚ economic stability and a strong workforce in this case. Efficient Government – Having an efficient government not only made Singapore attractive to foreign investments but it also ensured Singapore was adaptable and able to build the infrastructure and institutions required for a healthy economy. The
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ABC Inc. Date: January 11th‚ 2015 Prepared by: Reviewed by: Professor ISSUE: Accounting for ABC’s tenant improvements and lease incentive obligations under the lease agreement with Landlord LLC (the “Landlord”). BRIEF BACKGROUND OF COMPANY ABC Inc. was founded in 2007 and is headquartered in San Francisco. Revenues and net income for 2010 are $500 million and $80 million‚ respectively. In September 2010‚ ABC Inc. (“ABC” or the “Company”) entered into an agreement with Landlord LLC (the
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To: Beth Leslie‚ Chief Executive Officer‚ Apple‚ Inc. From: Adam Conley‚ Research and Development Vice-President‚ Apple‚ Inc. Subject: Not Recommending Expansion of Apple‚ Inc. to Lakeland‚ FL Attached is my recommendation report “Possible Expansion of Apple‚ Inc. to Lakeland‚ FL‚” which you requested for December 7‚ 2017. The report provides evidence of my recommendation not to expand Apple‚ Inc. to 6405 S Florida Ave‚ Lakeland‚ FL 33813. This is based on three criteria‚ is there enough parking
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