By Fischer P.M., Taylor W.J., Cheng R.H.
Complex ACCOUNTING deals the main authoritative, conceptually powerful, and finished insurance of complicated accounting themes of any textual content out there. thoroughly up-to-date to mirror the most recent FASB pronouncements, it really is an outstanding education source for the CPA examination. complex ACCOUNTING additionally presents the instruments scholars have to pursue specialist 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 ordinarily utilized in the enterprise international.
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Extra info for Advanced Accounting (with Electronic Working Papers CD-ROM and Student Companion Book)
20,000 40,000 10,000 40,000 20,000 20,000 90,000 20,000 In some cases, it was necessary to consume all of the combiner’s retained earnings and draw upon the retained earnings of the issuer. In a pooling, shareholders of the combiner had to become shareholders of the continuing issuer. To accomplish the continuity of ownership, the combiner usually dissolved itself by distributing the shares it receives from the issuer to its shareholders.
Building . . . . . . Accumulated depreciation . . Liabilities and Equity . . . . . . . . $ 50,000 100,000 270,000 (70,000) Liabilities . . . . . . . . Common stock ($10 par) . . . Retained earnings . . . . . . $ 80,000 100,000 170,000 Total assets . . . . . . . $350,000 Total liabilities and equity . . . $350,000 The fair values of the land and building are $100,000 and $300,000, respectively. Granada has an NOL carryover totaling $200,000. Granada has not recorded the deferred tax asset applicable to the NOL carryover, since it does not foresee adequate future tax liabilities.
There may be no deprivation or restriction of these rights for any time period. An attempt to place the shares issued in a voting trust, for example, would have violated this criterion. Criterion 7. There can be no contingent consideration agreements based on events subsequent to the consummation date. While contingent consideration was not allowed in a pooling, contingency agreements were permitted. The most common type of agreement allowed was a “general management represen22 Accounting Principles Board Opinion No.