QUE SIGNIFIE PREACQUISITION PROFIT EN ANGLAIS
définition de preacquisition profit dans le dictionnaire anglais
La définition du bénéfice de pré-acquisition dans le dictionnaire est le bénéfice retenu d'une société acquise avant une prise de contrôle et donc non éligible à la distribution en tant que dividende aux actionnaires de la société acquérante.
MOTS EN ANGLAIS EN RAPPORT AVEC «PREACQUISITION PROFIT»
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英和辞典 ·
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profitの意味や和訳。 ·
取得日以前の留保利益 ·
万語ある英和
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10 LIVRES EN ANGLAIS EN RAPPORT AVEC «PREACQUISITION PROFIT»
Découvrez l'usage de
preacquisition profit dans la sélection bibliographique suivante. Des livres en rapport avec
preacquisition profit et de courts extraits de ceux-ci pour replacer dans son contexte son utilisation littéraire.
1
A Dictionary of Finance and Banking
preacquisition profit 346 preacquisition profit The retained profit of one company
before it is taken over by another company. Preacquisition profits should not be
distributed to the shareholders of the acquiring company by way of dividend, ...
Jonathan Law, John Smullen,
2008
2
An International Dictionary of Accounting and Taxation: ...
PRC Peer Review Committees preacquisition contingencies contingent assets or
liabilities that are on existence before the consummation of a business
combination. preacquisition profit accumulated profit of a company before it is
acquired ...
3
Consolidated Financial Statements, International Edition:
IFRS 3 disallows a past practice whereby the results of a newly acquired
subsidiary would be consolidated for a full financial year and the preacquisition
profit is then deducted to arrive at the post-acquisition profit for the year. However
, the ...
Professor Tan Liong Tong,
2013
4
Principles of Management Accounting
(ii) Investments are trade investments. Rs. 300 by way of dividend was received
including Rs. 100 from preacquisition profit which was credited to Investment
Account. (iii) An interim dividend of Rs. 2,000 was paid in 1988. [Rajasthan M.
Com.
5
Dual Reporting for Equity and Other Comprehensive Income ...
... 397 goodwill 82–3 mergers 79–82 new reserves 84–5 pooling of interest 82
preacquisition profit distribution 86–7 previously-existing reserves 79
requirements 78 tax 87 IFRS terminology 64–5 investor protection 88–90
JWBK541-Bellandi ...
6
The Acquisition & Divestiture of Petroleum Property: A Guide ...
the near-term profitability of a transaction falls short of expectations, it is very
difficult to attain the preacquisition profit expectation given the discounting of
cash flow in the economic analysis. Another observation from the pricing
comparison is ...
... pre-emptive right pre-entry closed shop pre- fabricated components pre-
feasibility study pre-mature delivery pre-mature delivery of futures preacceptance
preacquisition profit preadjustment trial balance preageing preamble to an
agreement ...
8
Case studies in financial reporting
In response, Dixons countered that the profit in the credit book was much lower,
that it had been treated as preacquisition profit, reducing goodwill and increasing
net assets on acquisition, and that the 1985—86 profits included nothing from ...
Peter Taylor, Stuart Turley,
1991
9
Essentials of engineering economics
... the total return on equity when $100,000 is borrowed would be Return on
equity = $300,000(0.15) + $9815 by debt financing = 0.183 $300,000 or 18.3%
The preacquisition profit due the brothers is reduced by one- fourth through the
sale of ...
James L. Riggs, Thomas M. West,
1986
... same effect as if the dividend had been distributed out of “A's” own existing
profit fundand not out of the preacquisition profit of “B”since an amountequal
tothe dividend will have beenheldback in “A's” books as the result of thewriting
down.