Download Advanced Accounting, 8th Edition, 2001 by Dennis M. Bline, Mary L. Fischer, Ted D. Skekel PDF

By Dennis M. Bline, Mary L. Fischer, Ted D. Skekel

Complicated Accounting, 8e deals the main authoritative, conceptually robust, and accomplished insurance of complicated accounting themes of any textual content out there. thoroughly up-to-date to mirror the entire most recent FASB pronouncements, it truly is an outstanding guidance source for the CPA examination. complicated Accounting additionally offers scholars with the instruments they should pursue specialist careers in an international economic system. this can be the single textual content out there to make use of the horizontal method of consolidations worksheets, the structure most typically utilized in the enterprise international.

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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. 16, Business Combinations (New York: American Institute of Certified Public Accountants, 1970) par. 47b; Accounting Interpretation No. 25 of APB Opinion No. 16, Business Combinations (New York: AICPA, 1971).

20,000 40,000 10,000 40,000 20,000 Total assets . . . . . . . $130,000 Current liabilities . . . . . Capital stock, 1,000 shares, $10 par . . . . . . . Paid-in capital in excess of par Retained earnings . . . . . $ 20,000 .. .. 10,000 50,000 50,000 Total liabilities and equity . . $130,000 The fact that fair values were not recorded does not mean that they were ignored during the negotiations preceding the combination. Both parties to a pooling agreed on the fair values of the items involved in order to arrive at the number of issuer shares exchanged for the combiner’s net assets.

Total amount assigned to identifiable assets, less liabilities . . . . . . . . . . $435,000 400,000 Excess remaining for goodwill, net of tax . . . . . . . . . . . . . . . . 7 . . . . . . . . . . $ 35,000 50,000 Deferred tax liability applicable to goodwill (30% ϫ $50,000) . . . . . . . . . $ (15,000) The journal entry to record the purchase is as follows: Inventory . . . . . . . . . . . .

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