Using the guidance from ASC 855-10-55-1 and 855-10-55-2 Answer the f.pdf

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Using the guidance from ASC 855-10-55-1 and 855-10-55-2 Answer the following: 1. Determine whether the following events occurring on Jan 15 20X2 should be classified as recognized or unrecognized by a company whose fiscal year ended on December 31, 20X1. Include specific guidance references to support your response: A. A customer files for bankruptcy, resulting in the write-down of the customer accounts receivable B. A fire damages corporate headquarters, resulting in an impairment of the asset value C. The company issues bonds D. Court delivers a ruling on litigation that commenced prior to the balance sheet date. E. Equity securities in the pension fund suffer a significant decline in value. 2. Explain what the recognition threshold is for determing whether a subsequent event must be recorded in current-period financial statements. 3. Would you have be able to evaluate the events described in this example using par 20-1 and 25-3 guidance alone? Explain. Solution Ans-1) Based on the guidance from ASC 855-10-55-1 and 855-10-55-2 the classification of the specified events should be as follows: A.) Customer Bankruptcy: Recognized as even though the filing for bankruptcy occurred after the balance sheet date, the customer’s deteriorating financial condition at the time of the balance sheet date must be indicative of conditions existing at the balance sheet date. B.) Fire Damages: Unrecognized as the event has occurred after the balance sheet date and does not provide any evidence of such conditions at the balance sheet date. C.) Bond Issue: Unrecognized as the event has occurred after the balance sheet date and does not provide any evidence of such conditions at the balance sheet date. D.) Ruling on Litigation: Recognized as the litigation has commenced prior to the balance sheet date and provides evidence of such conditions at the balance sheet date. E.) Loss in pension fund: Unrecognized as the event has occurred after the balance sheet date and does not provide any evidence of such conditions at the balance sheet date. Ans-2) As per the Financial Accounting Standards Board (\"FASB”) Accounting Standards Codification (\"ASC”) 855-10-20, Subsequent Events are defined as events or transactions that occur after the balance sheet date but before financial statements are issued or are available to be issued. Subsequent events are classified into 2 types. The first types of subsequent events are events or transactions that provide additional evidence about conditions that existed at the balance sheet date. The second types are the events that provide evidence about conditions that did not exist at the balance sheet date but arose subsequent to that date. Events that provide additional evidence about conditions that existed at the balance sheet date should be recognized in the financial statements while the events that do not provide evidence about conditions that existed at the balance sheet date or the events that did not exist at the balance sheet.

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balance sheet date but before financial statements are issued or are available to be issued.
Subsequent events are classified into 2 types.
The first types of subsequent events are events or transactions that provide additional evidence
about conditions that existed at the balance sheet date.
The second types are the events that provide evidence about conditions that did not exist at the
balance sheet date but arose subsequent to that date.
Events that provide additional evidence about conditions that existed at the balance sheet date
should be recognized in the financial statements while the events that do not provide evidence
about conditions that existed at the balance sheet date or the events that did not exist at the
balance sheet date, but arose after the balance sheet date but before the financial statements are
issued should not be recognized.
Ans-3)
Yes, Para 20-1 and 25-3 consist of the complete description of subsequent events along with the
definition and the recognition criteria hence providing enough details and information to enable
us to evaluate the events described in this example using these two paragraphs.

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IAS 10 2018 IAS 10 BC International Accounting Standard 10 Events after the Reporting Period Objective 1 The objective of this Standard is to prescribe: (a) when an entity should adjust its financial statements for events after the reporting period; and (b) the disclosures that an entity should give about the date when the financial statements were authorised for issue and about events after the reporting period. The Standard also requires that an entity should not prepare its financial statements on a going concern basis if events after the reporting period indicate that the going concern assumption is not appropriate. Scope 2 This Standard shall be applied in the accounting for, and disclosure of, events after the reporting period

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( Subsequent events ) Green, CPA, is auditing the financial statements of Taylor Corporation for the year ended December 31, 20X1. Green plans to complete the fieldwork and sign the auditor\'s report about May 10, 20X2. Green is concerned about events and transactions occurring after December 31, 20X1, that may affect the 20X1 financial statements. Required Solution a. What are the general types of subsequent events that require Green\'s consideration and evaluation? Answer: There are two types of subsequent event: 2. events that provide evidence with respect to conditions that did not exist at the date of the balance sheet being reported on but arose subsequent to that date. b. What are the auditing procedures Green should consider performing to gather evidence concerning subsequent events? The auditor should perform audit procedures designed to obtain sufficient appropriate audit evidence that all events up to the dat of the auditor\'s report that may require adjustment of, or disclosure in, the financial statements have been identified. CONDITIONS THAT EXISTED AT THE DATE OF THE BALANCE SHEET AND EVENTS OCCURRING UP TO THE DATE O THE AUDITOR\'S REPORT: The auditor is required to perform following audit procedues: FACTS DISCOVERED AFTER THE DATE OF THE AUDITOR\'S REPORT BUT BEFORE THE DATE THE FINANCIAL STATEMENTS ARE ISSUED: The auditor does not have any responsibility to perform audit procedures or make inquiry regarding the financial statements after the date of the auditor\'s report. During the period from the date of the auditor\'s report to the date the financial statements are issued, the responsibility to inform the auditor of facts which may affect the financial statements rest with the management, .

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What property doesnt apply to fluids Newtons second, cons of ene.pdf

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What is the threat to culture by a \"read-only world,\" and how do the CC licenses provided by Lessig address this threat? Solution The primary argument against the current state of copyright is the length of copyright. As stated above, the Constitution established copyright for a “limited period”. In the first one hundred years of United States history, the term of copyright was increased once (to a 42 year maximum). In the next fifty years, the term was increased once more (to a maximum of 56 years). In the past forty years, Congress has increased the terms of existing and future copyrights; most recently, in 1998, Congress extended existing copyrights by twenty years (Lessig Free Culture ). This prevents many works from entering the “public domain” and becoming part of the common culture. A good example of this is Walt Disney’s “Steamboat Willie”, the first appearance of Mickey Mouse. Before the 1998 copyright amendments, “Steamboat Willie” would have become public domain in 2003: now, it is under copyright until 2023, assuming the law is not changed again. This is particularly ironic, given that Walt Disney and the Disney corporation have made extensive use of “public domain” works (such as The Hunchback of Notre Dame and Treasure Island) in their own production of derivative copyrighted works. Indeed, “Steamboat Willie” is itself a parody of a contemporary Buster Keaton film, “Steamboat Bill Jr.” (Lessig Free Culture ) “Fair use” is a controversial provision in copyright law because it is not clearly defined. The U.S. Copyright Office states “The distinction between fair use and infringement may be unclear and not easily defined. There is no specific number of words, lines, or notes that may safely be taken without permission” (“Fair Use”). In practice, it is up to the user to defend his “fair use” right and bear the legal costs of doing so. Jon Else, a documentary filmmaker, was quoted a $10,000 fee to license four and a half seconds of a Simpsons episode that was playing in the background of one scene in a documentary about opera. When he suggested that this was covered under “fair use”, Fox (the copyright distributor) threatened to sue him, leading Else to edit the scene . In some cases, it is difficult or impossible to find the original copyright owner, especially since copyright registration is no longer required. These works are commonly called “orphan works”. Without permission, these works cannot be reprinted or redistributed, and disappear from the culture. When Carnegie Mellon attempted to obtain permission to digitize works in their libraries, they found that 22% of the publishers of those works could not be contacted (“Report on Orphan”). If the owners or publishers of a work cannot be contacted, there is no way to reach an agreement on reprinting and reproduction rights. Without such an agreement, the work in question will eventually become unavailable, except possibly through resellers of used media or through illicit chann.

What is the threat to culture by a read-only world, and how do t.pdf

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What is one hypothesis to explain why there are more endemic bird species on Sulawesi than on Borneo? Solution Sulawesi is an island found in Indonesia and it is found between the Borneo and Maluka islands. Sulawesi island contains the one endemic bird ground dwelling chicken sized maleo, a m egapode. This endemic bird uses the hot sand to incubate it\'s eggs and that are evolved from volcanic eruptions. There are more endemic species of birds in Sulawesi than in Borneo because of its geological time , evergreen islands, climatic conditions, speciation and isolation may lead to the possible favorable conditions to the endemic bird species. Due to the climatic conditions like lofty mountains, misty lakes, cool mossy highland forests, fertile valleys with greenary and low land rain forest are the reasons to be more endemic bird species in Sulawesi than in Borneo. Thus the hypothesis and reasons to have more endemic bird species in Sulawesi than in Borneo..

What is one hypothesis to explain why there are more endemic bird sp.pdf

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What are the ethical tensions in advertising? Who are the responsible parties for keeping advertising ethical and what is their specific responsibilities? Solution Q1) The major ethical tensions in advertising include Puffery and Deception of consumers. Puffery is the exaggerated claim by a firm regarding its products or services through advertising to attract the consumers to purchase their products. Deception or false advertising is when the firm’s advertising on its products or services turns out to be completely false. Most of the firms involve in puffery in their advertising commercials and usually consumers ignore such claims as they are quite common with the firms and their products. Q2) Below are the responsible parties for keeping advertising ethical and their corresponding responsibilities - 1. Marketing and Advertising team of the firm - To create responsible advertising that will not attempt false claims aimed at increasing customer base and sales revenues for their products. 2. Federal Trade Commission Regulator - To draw a fine line and help the firms understand the level of claims they need to showcase through advertising without deceiving. 3. Consumers - To encourage firms that create advertisments that are not over the board in their advertisement claims..

What are the ethical tensions in advertisingWho are the responsib.pdf

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Use the following information to answer the next Question. The graphs of four polynomial functions are shown below. Match three of the graphs numbered above with a statement below that best describes the function. The graph that has a negative leading coefficient is graph number___, The graph of a function that has two different zeros, each with multiplicity 2, is graph number ___ The graph that could be a degree 5 function is graph number ___. Solution 7. i) Graph with -ve leading coefficient : odd-degree polynomials have ends that head off in opposite directions. If they start \"down\" (entering the graphing \"box\" through the \"bottom\") and go \"up\" (leaving the graphing \"box\" through the \"top\"), they\'re positive polynomials; if they start \"up\" and go \"down\", they\'re negative polynomials. So, option graph 1 ii) Graph with two different zeros with multipicity 2 will have graph touching x axis at two points.It will not cut x axis Graph 2 iii) Graph with degree 5 i.e. odd degree Graph 4 cuts the axis at 3 points and it touches the x axis at 1 point ( root with multiplicity 2) : 3 +2 = degree 5.

Use the following information to answer the next Question. The graph.pdf

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These are the answer I got but are not fully correct and inefficient. Due Date: 2/2/17 00:00 pm Chapter 2: Reconnaissance 1. What are the three classifications of reconnaissance? document Define and discuss legal reconnaissance. 2. 3. What are the methods and tactics of social engineering? 4. How many methods are available in dumpster diving? 5. What are the tactics of the theft method of dumpster diving? 6. What are the tactics of the copying method of dumpster diving trails you 7. How many methods are available in Internet footprinting? or hi 8. What are the tactics and techniques involved in the Internet footprinting method of Web searching? 9. What are the tactics and techniques involved in the Internet footprinting method of network enumeration? 10. What are the tactics and techniques involved in the Internet footprinting method of Domain Name System (DNS-based reconnaissance? 11. What are the tactics and techniques involved in the Internet footprinting method of network- based reconnaissance? tra er coun Solution Types of reconnaissance: • Area: Area intelligence operation is a directed effort to get elaborated data regarding the parcel or enemy activity among a prescribed area” • Zone: Conducted to obtain data on all the enemy, terrain, and routes within a specific zone outlined by set boundaries • Route: A route reconnaissance is conducted to get elaborated data on one route, a route recon provides: Detailed data regarding traffic ability on the route and all adjacent parcel, detailed data regarding AN enemy activity or enemy force moving on a route, Sites for emplacing hasty obstacles to slow enemy movement , Obstacles, CBRN contamination, and so forth Legal Reconnaissance: Reconnaissance, also acknowledged as scouting, is the military phrase for doing a preliminary review, particularly an exploratory military survey, to increase or gather information..

These are the answer I got but are not fully correct and ineffic.pdf

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