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1
The Discretionary Reporting of
Noncontrolling Interests and ...
Bei Dong. CHAPTER 1 INTRODUCTION I investigate firms' balance-sheet
classification decision of noncontrolling interests in the pre-FAS 160 era, and the
association between the classification choice and firms' credit ratings.1 The
Financial ...
2
Wiley GAAP 2010: Interpretation and Application of Generally ...
Step 6—Recognize and measure any noncontrolling interest in the acquiree. The
term “noncontrolling interest” replaces the term, “minority interest” to refer to the
portion of the acquiree, if any, that is not controlled by the parent. The term ...
Barry J. Epstein, Ralph Nach, Steven M. Bragg, 2009
3
WILEY Interpretation and Application of International ...
Consolidated Financial Statements with Noncontrolling Interests When an entity
acquires some, but not all, of the voting share of another entity, the shares held
by third parties represent a noncontrolling interest in the acquired entity.
Barry J. Epstein, Eva K. Jermakowicz, 2010
4
Wiley CPA Examination Review 2013-2014, Outlines and Study ...
Acquisition cost $ 50,000 + Fair value of previously acquired shares -Plus: FV of
noncontrolling interest 10,500 (600 shares x $17.50 per share) Less: Fair value,
net identifiable assets Goodwill S “500 Goodwill is then allocated between the ...
5
Wiley CPA Exam Review 2012, Financial Accounting and Reporting
Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam.
O. Ray Whittington, Patrick R. Delaney, 2011
6
International GAAP 2013: Generally Accepted Accounting ...
This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting.
7
Wiley CPA Examination Review, Outlines and Study Guides
Step 1. Eliminate the acquiree's equity accounts, write-up assets to fair value,
recognize newly acquired intangibles, and record noncontrolling interests. (a)
Capital stock—Sapphire Corp. 60,000 Additional paid-in capital—Sapphire Corp.
Patrick R. Delaney, O. Ray Whittington, 2012
8
Wiley IFRS 2014: Interpretation and Application of ...
Onlytheparent's shareofthesubsidiary's shareholders' equityiseliminatedin the
basic eliminating entry.The noncontrolling interest's share ispresented separately
. 2. The entireamountof intercompany reciprocal items is eliminated. For example
...
Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, 2014
9
Wiley Interpretation and Application of International ...
In applying the appropriate valuation technique to determine the fair value of the
noncontrollinginterest, itislikely thattherewillbe a difference in thefair value per
share ofthe noncontrolling interest and the fairvalueper shareof the controlling ...
Bruce Mackenzie, Danie Coetsee, Tapiwa Njikizana, 2011
10
Advanced Financial Accounting Tenth Edition:
Those shareholders of the subsidiary other than the parent are referred to as “
noncontrolling” or “minority” shareholders. The claim of these shareholders on
the income and net assets of the subsidiary is referred to as the noncontrolling ...
Theodore Christensen, David Cottrell, Richard Baker, 2013
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找出国内和国际出版社所讨论的内容，以及词语
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SEACOR Holdings Announces Results for Its Second Quarter …
... net of noncontrolling interests and tax, or $0.53 per diluted share. See "Debt Extinguishment Losses" below. For the preceding quarter ended ... «SYS-CON Media, 七月 15»
WABCO Reports Q2 2015 Results; Continues to Outperform Volatile …
... Net income including noncontrolling interests 68.3 77.9 143.1 149.8 Less: Net income attributable to noncontrolling interests 2.5 2.9 5.4 5.4 ... «MarketWatch, 七月 15»
Unisys Announces Second-Quarter 2015 Financial Results
EBITDA is calculated as earnings before the deduction of net income attributable to noncontrolling interests, other (income) expense, net, ... «PR Newswire, 七月 15»
City National Corporation Reports Record Net Income of $68.5 …
... $27.8 billion of assets under management for asset managers in which City National held a noncontrolling ownership interest as of June 30, ... «CNNMoney, 七月 15»
Tenneco Reports Second Quarter 2015 Results
Second quarter EBIT (earnings before interest, taxes and noncontrolling interests) was $155 million, versus $156 million last year. Adjusted ... «Business Wire, 七月 15»
Kimberly-Clark Announces Second Quarter 2015 Results
Second quarter net income attributable to noncontrolling interests was $12 million in 2015 and $21 million in 2014. The change was driven by ... «Satellite PR News, 七月 15»
Renaissancere Holdings Ltd (RNR) Files Form 4 Insider Selling …
... weather and energy risk management operations; investments unit; corporate expenses, capital servicing costs and noncontrolling interests; ... «Insider Trading Report, 七月 15»
Renaissancere Holdings Ltd (RNR) Files Form 4 Insider Buying …
... weather and energy risk management operations; investments unit; corporate expenses, capital servicing costs and noncontrolling interests; ... «Insider Trading Report, 七月 15»
Top Growth Pick: Biogen Idec Inc. (NASDAQ:BIIB)
In September 2011, the Company acquired from the Dompe Group the noncontrolling interests in its joint venture sales affiliates in Italy and ... «Enterprise Leader, 七月 15»
Analysts Give $14.50 Average Price Target to Resolute Forest …
On January 14, 2011, it acquired the noncontrolling interest in Augusta Newsprint Company (NYSE:RFP). In April 2012, the Company held ... «The Legacy, 七月 15»
