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  • Goodwill Case Study

    Goodwill is explained as the ‘future economic benefits arising from other assets acquired in a business combination or acquisition that are not individually identified and separately recognised’ in AASB 3 Appendix A. Physical asset including buildings or equipment cannot be considered as goodwill, it should be an intangible asset that has no physical substance. And a business combination itself means ‘a transaction or other event in which an acquirer obtains control of one or more business’. On 1 August 2014, Steadfast Ltd acquired Ausure group that consist of Ausure Group Pty Ltd and its controlled entities for 73.82% of equity interest in Ausure Group Pty Ltd (Ausure Group), which holds 65.00% equity interest in Ausure Financial Services…

    Words: 795 - Pages: 4
  • Hesson Office Supplies, Inc.: Case Study

    considered equity method goodwill. The investor is also required to identify the deferred tax consequences of the equity method basis differences. Subsequently, the investor must adjust its share of the earnings or losses of the equity method investee to account for the basis differences. For example, the investor would adjust its share of the investee’s earnings for additional amortization related to basis differences on identifiable intangible assets. However, the portion of the basis…

    Words: 988 - Pages: 4
  • How Buyers And Sellers Market Based Valuation Analysis

    cost to buy the same assets at current prices or with contemporary materials. They also consider how long it would take to construct functional assets. This model includes tangible and intangible assets, with the appraiser completing detailed calculations for each item. Tangible items include, but are not limited to: Equipment Fixtures Furniture Land Machinery Real estate Stock Vehicles Appraisers also value intangible items, such as client lists, patents and trademarks, called goodwill items…

    Words: 1041 - Pages: 5
  • Billy's Beats Case Study 4

    Audit Group Case 4, Billy’s Beats Billy’s Beats Inc. Completing the Audit Due Date: December 10 by 8PM Please read the instructions below carefully. Failure to follow these instructions may adversely affect your grade for this assignment. As outlined in the syllabus, the penalty for unexcused late assignments is 10% of the maximum points for each day that the assignment is late, and no assignment will be accepted after three days from its due date. • Read the case and the “Required” section…

    Words: 1312 - Pages: 6
  • Intangible Asset Dilemma Summary

    Although intangible assets lack physical substance, some financial experts say that intangible assets are key drivers in value and competitive advantage. Items that are commonly classified as intangible assets include trademarks, patents, franchises, copyrights, and goodwill. Even though intangible assets are becoming more popular, intangible assets are under much scrutiny. Since the inception of FASB standard no. 142, Goodwill and Other Intangible Assets, there has been much debate regarding…

    Words: 1580 - Pages: 7
  • Importance Of Reporting Intangible Assets

    Reporting Intangible Assets Accurate financial reporting of an organization is very important in today’s modern business world. Intangible assets play a critical role in the valuation of an entity as they may bring significant value to the table. An intangible asset is an identifiable nonfinancial asset which lacks physical properties according to both the international community as well as the standards set by the United States. Intangible assets include items such as such as trademarks,…

    Words: 758 - Pages: 4
  • Rouses Corp. Case Study

    Case One: Cool Beans Rouses Corp. (Rouses) is a calendar year-end company. On February 1, 2014, Rouses announced that it was acquiring 80 percent of the outstanding common stock of Best Beans Ever Corp. (Best Beans Ever) in a business combination. On the acquisition date, Rouses paid $40 million in cash and issued two million shares of Rouses common stock to the selling shareholders of Best Beans Ever. All of the outstanding stock options granted to employees of Best Beans Ever will be…

    Words: 651 - Pages: 3
  • Valuation Of Goodwill In Accounting

    In accounting, goodwill is form of intangible asset measured like the difference between the purchased price of a company paid by acquirer and the sum of a fair value of the identifiable net assets of the acquired company at the date of acquisition. In business practice that is premium paid by acquirer over the net assets of an acquired company because of its reputation in the market, brand, high-quality management, expertise or know-how. Goodwill presents possibility for future growth and…

    Words: 1157 - Pages: 5
  • Goodwill Case Study

    It is the excess of the purchase price over the fair value of all the tangible assets acquired, arrived at by carefully ascertaining the value of such assets—at least in theory. The analyst must be alert to the makeup and the method of valuation of Goodwill as well as to the method of its ultimate disposition. One way of disposing of the Goodwill account, frequently preferred by management, is to write it off at a time when it would have the least impact on the market's assessment of the…

    Words: 14053 - Pages: 57
  • Goodwill Swot Analysis Essay

    organization typically uses this to plan financial development as well as fundraising. Therefore this research examines the meaning and further, elaborates its basic components as applied in the analysis of enterprise. Goodwill is not only a place where you can donate clothes but also they have a very important purpose. Goodwill actually has a mission statement that is, “Goodwill Industries helps people become independent through education and training leading to employment.” Goodwill’s main…

    Words: 835 - Pages: 4
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