Financial Reporting and Controlling (FRC) Theory
Financial Reporting and Controlling (FRC) Theory
Financial Reporting and Controlling (FRC) Theory
Kartei Details
Karten | 15 |
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Sprache | English |
Kategorie | Finanzen |
Stufe | Universität |
Erstellt / Aktualisiert | 13.01.2021 / 13.01.2021 |
Lizenzierung | Keine Angabe |
Weblink |
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Which of the following does not represent a primary motivation for business combinations?
Which of the following is the best theoretical justification for consolidated financial statements?
What is a statutory merger?
FASB ASC 805, "Business Combinations," provides principles for allocating the fair value of an acquired business. When the collective fair values of the seperately identified assets acquired and liabilites assumed exceed the fair value of the consideraion transferred, the difference should be:
When does gain recognition accompany a business combination?
According to the acquisition method of accounting for business combinations, costs paid to attorneys and accountants for services in arranging a merger should be
When negotiating a business acquisition, buyers sometimes agree to pay extra amounts to sellers in the future if performance metrics are achieved over specified time horizons. How should buyers account for such ontingent consideration in recording an acquisition.
An acquireed firm's financial records sometimes show goodwill from previous business combinations. How does a parent company account for the preexisting goodwill of its newly acquired subsidiary?