ЧТО ОЗНАЧАЕТ СЛОВО PREACQUISITION PROFIT
Значение слова preacquisition profit в словаре английский языка
Определение прибыли preacquisition в словаре - это нераспределенная прибыль компании, полученная до поглощения и, следовательно, не имеющая права на распространение в качестве дивиденда акционерам приобретающей компании.
КНИГИ НА АНГЛИЙСКИЙ ЯЗЫКЕ, ИМЕЮЩЕЕ ОТНОШЕНИЕ К СЛОВУ «PREACQUISITION PROFIT»
Поиск случаев использования слова
preacquisition profit в следующих библиографических источниках. Книги, относящиеся к слову
preacquisition profit, и краткие выдержки из этих книг для получения представления о контексте использования этого слова в литературе на английский языке.
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.