By Joe Ben Hoyle, Thomas Schaefer, Timothy Doupnik
The method utilized by Hoyle, Schaefer, and Doupnik within the new version permits scholars to imagine seriously approximately accounting, simply as they are going to do whereas getting ready for the CPA examination and of their destiny careers. With this article, scholars achieve a well-balanced appreciation of the Accounting career. As Hoyle 10e introduces them to the field’s many facets, it usually specializes in earlier controversies and current resolutions. The textual content keeps to teach the improvement of economic reporting as a made of severe and thought of debate that keeps this day and into the longer term. The writing kind of the 9 past variants has been hugely praised. scholars simply understand bankruptcy strategies as a result conversational tone used in the course of the e-book. The authors have made each attempt to make sure that the writing variety continues to be attractive, full of life, and constant which has made this article the industry prime textual content within the complicated Accounting marketplace. The 10th variation contains a rise integration of IFRS in addition to the up to date accounting criteria.
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Additional info for Advanced Accounting, 10th Edition
Such declines can be caused by the loss of major customers, changes in economic conditions, loss of a significant patent or other legal right, damage to the company’s reputation, and the like. Permanent reductions in fair value resulting from such adverse events might not be reported immediately by the investor through the normal equity entries discussed previously. Thus, FASB ASC (para. 323-10-35-32) provides the following guideline: A loss in value of an investment which is other than a temporary decline should be recognized the same as a loss in value of other long-term assets.
To take this example one step further, assume that Little’s owners reject Big’s proposed $90,000 price. They believe that the value of the company as a going concern is higher than the fair value of its net assets. Because the management of Big believes that valuable synergies will be created through this purchase, the bid price is raised to $125,000 and accepted. This new acquisition price is allocated as follows: Payment by investor . . . . . . . . . . . . . . . . . . Percentage of book value acquired ($200,000 ϫ 30%) .
Investment in Bottom Company . . . . . . . . . . . . . . . To record receipt of cash dividends from January through June 2011 ($30,000 ϫ 40%). 28,000 28,000 12,000 12,000 These two entries increase the carrying value of Top’s investment by $16,000, creating a balance of $336,000 as of July 1, 2011. The sale of one-fourth of these shares can then be recorded as follows: Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment in Bottom Company .
Advanced Accounting, 10th Edition by Joe Ben Hoyle, Thomas Schaefer, Timothy Doupnik