Investment advince from wayne lippman : lippman & Associates CPA'sWayne Lippman
1.Classification and reporting of Investments: trading securities, available-for-sale securities and held-to-maturity securities.
2.Investments recorded and reported using the equity method.
3. The fair value option reporting for investments.
Investment:
Relationship between profit and investment is shown by computing “Rate of Return ratios”.
Return on Investment (ROI)
Return on Total Resources
Return on Equity (ROE)
Earning Per Share Ratio (EPS)
Fixed Assets Turnover Ratio
Debt to Total Fund Ratio
Role of Private Equity In Successful Debt-to-Equity Conversion [Ted Cominos]Ted Cominos
Role of Private Equity In Successful Debt-to-Equity Conversion [Ted Cominos]. Ted Cominos is an attorney specializing in corporate law. He earned his law degree from the Monterey College of Law.
Solutions Manual for Advanced Accounting 11th Edition by BeamsZiaPace
Full download : https://downloadlink.org/p/solutions-manual-for-advanced-accounting-11th-edition-by-beams/ Solutions Manual for Advanced Accounting 11th Edition by Beams
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Investment advince from wayne lippman : lippman & Associates CPA'sWayne Lippman
1.Classification and reporting of Investments: trading securities, available-for-sale securities and held-to-maturity securities.
2.Investments recorded and reported using the equity method.
3. The fair value option reporting for investments.
Investment:
Relationship between profit and investment is shown by computing “Rate of Return ratios”.
Return on Investment (ROI)
Return on Total Resources
Return on Equity (ROE)
Earning Per Share Ratio (EPS)
Fixed Assets Turnover Ratio
Debt to Total Fund Ratio
Role of Private Equity In Successful Debt-to-Equity Conversion [Ted Cominos]Ted Cominos
Role of Private Equity In Successful Debt-to-Equity Conversion [Ted Cominos]. Ted Cominos is an attorney specializing in corporate law. He earned his law degree from the Monterey College of Law.
Solutions Manual for Advanced Accounting 11th Edition by BeamsZiaPace
Full download : https://downloadlink.org/p/solutions-manual-for-advanced-accounting-11th-edition-by-beams/ Solutions Manual for Advanced Accounting 11th Edition by Beams
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
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Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
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Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
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What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
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Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
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3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
1. 17-1
4. Understand the accounting for equity
investments at fair value.
5. Explain the equity method of
accounting and compare it to the fair
value method for equity investments.
After studying this chapter, you should be able to:
Investments
04
LEARNING OBJECTIVES
1. Describe the accounting framework
for financial assets.
2. Understand the accounting for debt
investments at amortized cost.
3. Understand the accounting for debt
investments at fair value.
2. 17-2
ACCOUNTING FOR FINANCIAL ASSETS
Financial Asset
Cash.
Equity investment of another company (e.g., ordinary or
preference shares).
Contractual right to receive cash from another party
(e.g., loans, receivables, and bonds).
IASB requires that companies classify financial assets into two
measurement categories—amortized cost and fair value—
depending on the circumstances.
3. 17-3
Measurement Basis—A Closer Look
IFRS requires that companies measure their financial
assets based on two criteria:
Company’s business model for managing its financial
assets; and
Contractual cash flow characteristics of the financial
asset.
Only debt investments such as receivables, loans, and bond investments
that meet the two criteria above are recorded at amortized cost. All other
debt investments are recorded and reported at fair value.
ACCOUNTING FOR FINANCIAL ASSETS
4. 17-4
Measurement Basis—A Closer Look
Equity investments are generally recorded and reported at
fair value.
ACCOUNTING FOR FINANCIAL ASSETS
5. 17-5
At December 31, 2015, Republic’s equity investment portfolio has
the carrying value and fair value shown.
Equity Investments—Trading (Income)
7. 17-7
On January 23, 2016, Republic sold all of its Burberry ordinary
shares, receiving €287,220.
Cash 287,220
Equity Investments 259,700
Gain on Sale of Equity Investment 27,520
Equity Investments—Trading (Income)
8. 17-8
In addition, assume that on February 10, 2016, Republic purchased
€255,000 of Continental Trucking ordinary shares (20,000 shares
€12.75 per share), plus brokerage commissions of €1,850.
Republic’s equity investment portfolio as of December 31, 2016.
Equity Investments—Trading (Income)
9. 17-9
Fair Value Adjustment 101,650
Unrealized Holding Gain or Loss—Income 101,650
Republic records this adjustment as follows.
10. 17-10
The accounting entries to record non-trading equity
investments are the same as for trading equity investments,
except for recording the unrealized holding gain or loss.
Report the unrealized holding gain or loss as other
comprehensive income (OCI).
Equity Investments—Non-Trading (OCI)
11. 17-11
Illustration: On December 10, 2015, Republic Corporation
purchased 1,000 ordinary shares of Hawthorne Company for
€20.75 per share (total cost €20,750). The investment represents
less than a 20 percent interest. Hawthorne is a distributor for
Republic products in certain locales, the laws of which require a
minimum level of share ownership of a company in that region.
The investment in Hawthorne meets this regulatory requirement.
Republic accounts for this investment at fair value.
Equity Investments 20,750
Cash 20,750
Equity Investments—Non-Trading (OCI)
12. 17-12
On December 27, 2015, Republic receives a cash dividend of
€450 on its investment in the ordinary shares of Hawthorne
Company. It records the cash dividend as follows.
Cash 450
Dividend Revenue 450
Equity Investments—Non-Trading (OCI)
13. 17-13
At December 31, 2015, Republic’s investment
in Hawthorne has the carrying value and fair
value shown.
Fair Value Adjustment 3,250
Unrealized Holding Gain or Loss—Equity 3,250
Equity Investments—Non-Trading (OCI)
Republic records this adjustment as follows.
15. 17-15
On December 20, 2016, Republic sold all of its Hawthorne
Company ordinary shares receiving net proceeds of €22,500.
Unrealized Holding Gain or Loss—Equity 1,500
Fair Value Adjustment 1,500
Equity Investments—Non-Trading (OCI)
Entry to adjust the carrying value of the non-trading investment.
16. 17-16
On December 20, 2016, Republic sold all of its Hawthorne
Company ordinary shares receiving net proceeds of €22,500.
Cash 22,500
Equity Investments 20,750
Fair Value Adjustment 1,750
Equity Investments—Non-Trading (OCI)
Entry to record the sale of the investment.
17. 17-17
An investment (direct or indirect) of 20 percent or more of the
voting shares of an investee should lead to a presumption that
in the absence of evidence to the contrary, an investor has the
ability to exercise significant influence over an investee.
In instances of “significant influence,” the investor must
account for the investment using the equity method.
Holdings Between 20% and 50%
18. 17-18
Equity Method
Record the investment at cost and subsequently adjust
the amount each period for
the investor’s proportionate share of the earnings
(losses) and
dividends received by the investor.
If investor’s share of investee’s losses exceeds the carrying amount
of the investment, the investor ordinarily should discontinue
applying the equity method.
Holdings Between 20% and 50%
20. 17-20
Controlling Interest - When one corporation acquires a voting
interest of more than 50 percent in another corporation.
Investor is referred to as the parent.
Investee is referred to as the subsidiary.
Investment in the subsidiary is reported on the parent’s
books as a long-term investment.
Parent generally prepares consolidated financial
statements.
Holdings of More Than 50%
21. 17-21
DEBT INVESTMENTS
Debt investments are characterized by contractual payments
on specified dates of
principal and
interest on the principal amount outstanding.
Companies measure debt investments at
amortized cost or
fair value.
22. 17-22
Illustration: Robinson Company purchased €100,000 of 8%
bonds of Evermaster Corporation on January 1, 2015, at a
discount, paying €92,278. The bonds mature January 1, 2020
and yield 10%; interest is payable each July 1 and January 1.
Robinson records the investment as follows:
January 1, 2015
Debt Investments 92,278
Cash 92,278
Debt Investments—Amortized Cost
24. 17-24
Cash 4,000
Debt Investments 614
Interest Revenue 4,614
Debt Investments—Amortized Cost
Robinson Company records the receipt of the first semiannual
interest payment on July 1, 2015, as follows:
25. 17-25
Interest Receivable 4,000
Debt Investments 645
Interest Revenue 4,645
Debt Investments—Amortized Cost
Because Robinson is on a calendar-year basis, it accrues
interest and amortizes the discount at December 31, 2015, as
follows:
27. 17-27
Assume that Robinson Company sells its investment on
November 1, 2017, at 99¾ plus accrued interest. Robinson
records this discount amortization as follows:
(€783 x 4/6 = €522)
Debt Investments 522
Interest Revenue 522
28. 17-28
Computation Gain on Sale of Bonds
Cash 102,417
Interest Revenue (4/6 x €4,000) 2,667
Debt Investments 96,193
Gain on Sale of Debt Investments 3,557
Debt Investments—Amortized Cost
29. 17-29
Debt investments at fair value follow the same accounting
entries as debt investments held-for-collection during the
reporting period. That is, they are recorded at amortized
cost.
However, at each reporting date, companies
Adjust the amortized cost to fair value.
Any unrealized holding gain or loss reported as part of
net income (fair value method).
Debt Investments—Fair Value
30. 17-30
Illustration: Robinson Company purchased €100,000 of 8
percent bonds of Evermaster Corporation on January 1, 2015,
at a discount, paying €92,278. The bonds mature January 1,
2020, and yield 10 percent; interest is payable each July 1 and
January 1.
The journal entries in 2015 are exactly the same as those for
amortized cost.
Debt Investments—Fair Value
32. 17-32
To apply the fair value approach, Robinson determines that,
due to a decrease in interest rates, the fair value of the debt
investment increased to €95,000 at December 31, 2015.
Fair Value Adjustment 1,463
Unrealized Holding Gain or Loss—Income 1,463
Debt Investments—Fair Value
34. 17-34
At December 31, 2016, assume that the fair value
of the Evermaster debt investment is €94,000.
Unrealized Holding Gain or Loss—Income 2,388
Fair Value Adjustment 2,388
Debt Investments—Fair Value
36. 17-36
Assume now that Robinson sells its investment in Evermaster
bonds on November 1, 2017, at 99 ¾ plus accrued interest. The
only difference occurs on December 31, 2017. Since the bonds
are no longer owned by Robinson, the Fair Value Adjustment
account should now be reported at zero. Robinson makes the
following entry to record the elimination of the valuation account.
Fair Value Adjustment 925
Unrealized Holding Gain or Loss—Income 925
Debt Investments—Fair Value
38. 17-38
Illustration (Portfolio): Wang Corporation has two debt
investments accounted for at fair value. The following illustration
identifies the amortized cost, fair value, and the amount of the
unrealized gain or loss.
Debt Investments—Fair Value (portfolio)
39. 17-39
Illustration (Portfolio): Wang makes an adjusting entry at
December 31, 2015 to record the decrease in value and to
record the loss as follows.
Unrealized Holding Gain or Loss—Income 9,537
Fair Value Adjustment 9,537
Debt Investments—Fair Value
40. 17-40
Illustration (Sale of Debt Investments): Wang Corporation sold
the Watson bonds (from Illustration 17-10) on July 1, 2016, for
¥90,000, at which time it had an amortized cost of ¥94,214.
Cash 90,000
Loss on Sale of Debt Investments 4,214
Debt Investments 94,214
Debt Investments—Fair Value
41. 17-41
Wang reports this realized loss in the “Other income and
expense” section of the income statement. Assuming no other
purchases and sales of bonds in 2016, Wang on December 31,
2016, prepares the information:
Debt Investments—Fair Value
42. 17-42
Wang records the following at December 31, 2016.
Fair Value Adjustment 4,537
Unrealized Holding Gain or Loss—Income 4,537
Debt Investments—Fair Value
44. 17-44
EQUITY INVESTMENTS
Equity investment represents ownership of ordinary,
preference, or other capital shares.
Cost includes price of the security.
Broker’s commissions and fees are recorded as
expense.
The degree to which one corporation (investor) acquires an
interest in the common stock of another corporation
(investee) generally determines the accounting treatment for
the investment subsequent to acquisition.
47. 17-47
Under IFRS, the presumption is that equity investments are
held-for-trading.
General accounting and reporting rule:
Investments valued at fair value.
Record unrealized gains and losses in net income.
EQUITY INVESTMENTS
Holdings of Less Than 20%
48. 17-48
EQUITY INVESTMENTS
Holdings of Less Than 20%
IFRS allows companies to classify some equity investments
as non-trading.
General accounting and reporting rule:
Investments valued at fair value.
Record unrealized gains and losses in other
comprehensive income.
49. 17-49
Illustration: November 3, 2015, Republic Corporation
purchased ordinary shares of three companies, each
investment representing less than a 20 percent interest. These
shares are held-for-trading.
Republic records these investments as follows:
Equity Investments—Trading (Income)
50. 17-50
Equity
Investments —
Trading
Republic records these investments as follows:
Equity Investments 718,550
Cash 718,550
On December 6, 2015, Republic receives a cash dividend of
€4,200 on its investment in the ordinary shares of Nestlé.
Cash 4,200
Dividend Revenue 4,200