By Paul M. Fischer, William J. Taylor, Rita H. Cheng
Complex Accounting, 8e bargains the main authoritative, conceptually powerful, and entire insurance of complex accounting issues of any textual content out there. thoroughly up-to-date to mirror all the most recent FASB pronouncements, it truly is a good guidance source for the CPA examination. complex Accounting additionally offers scholars with the instruments they should pursue specialist careers in an international economic climate. this is often the single textual content out there to make use of the horizontal method of consolidations worksheets, the layout most typically utilized in the enterprise global.
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Additional info for Advanced Accounting 9th Edition
Common Stock ($1 par ϫ 10,000 shares) . . . . . . . . Paid-In Capital in Excess of Par . . . . . . . . . . . . 80,000 10,000 70,000 The additional goodwill is added to existing goodwill, and the resulting total is subject to impairment testing. Special procedures are needed when there is contingent consideration, based on performance, in a purchase that is at a price (before the contingent consideration) below the fair value of net identifiable assets. For example, the price paid on the purchase date is $600,000, the net priority assets total $100,000 and the nonpriority assets total $700,000.
Less disqualified shares: Equivalent number of Company C shares represented by Company C investment in Company I (500 ϫ 2) . . . . . . . . . . . . . . . . . 18,500 Shares meeting the pooling requirement . . . . . . . . . . . . . . . . . 17,500 Ownership interest for pooling criteria (17,500 shares ، 20,000 outstanding shares) . . . . . . . . . . . 5% 1,000 21 The exchange rate used is the actual resulting ratio at the consummation date. Any cash given for frac- tional shares will diminish the exchange rate.
The purchaser is allowed to use the acquired company’s tax loss carryovers to offset its own income in the current and future periods subject to the following limitations: 1. None of the target company’s NOL can be used to refund taxes paid in prior years. 2. Section 381 of the Tax Code restricts the use of the target company’s NOL in the tax year of the acquisition. The NOL that can be used cannot exceed Number of days in year after the acquisition Income from acquiring company ϫ ᎏᎏᎏᎏᎏ Number of days in the tax year Thus, if the target company was acquired on July 1, the acquiring company could not use an NOL in excess of 50% of its income for the year.
Advanced Accounting 9th Edition by Paul M. Fischer, William J. Taylor, Rita H. Cheng