By Dennis M. Bline, Mary L. Fischer, Ted D. Skekel
Complicated Accounting, 8e bargains the main authoritative, conceptually powerful, and complete insurance of complicated accounting issues of any textual content out there. thoroughly up to date to mirror all the most modern FASB pronouncements, it's a good instruction source for the CPA examination. complex Accounting additionally offers scholars with the instruments they should pursue expert careers in a world financial system. this can be the one textual content out there to make use of the horizontal method of consolidations worksheets, the layout most typically utilized in the company global.
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Additional resources for Advanced Accounting, 8th Edition, 2001
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 . . . . . . . . . . . . . . . .
Total equity . . . . . . . Equity transfer rules accommodated combinations in which the par or stated value of the shares issued exceeded the total paid-in capital of the combiner. This was a rare occurrence because most companies have no par or very low par value shares. When this situation occurs, the issuer first used its own paid-in capital in excess of par to cover the deficiency. Only when such an excess was depleted, or when it did not exist, was the combiner’s retained earnings reduced.
Chapter 1 Business Combinations BUSINESS COMBINATIONS: AMERICA’S MOST POPULAR BUSINESS ACTIVITY, BRINGING AN END TO THE CONTROVERSY When the acquired company is a lessee under a capital lease, it has recorded the asset as well as the liability under that lease. At the time of the purchase, both the asset and the liability should be analyzed independently and recorded at their separate fair values. When the acquired company is a lessor under an operating lease, it has recorded the cost of the leased asset less accumulated depreciation.