By Paul M. Fischer, William J. Taylor, Rita H. Cheng
Complex Accounting, 8e deals the main authoritative, conceptually robust, and finished assurance of complicated accounting issues of any textual content out there. thoroughly up to date to mirror all the most up-to-date FASB pronouncements, it's an outstanding training source for the CPA examination. complex Accounting additionally offers scholars with the instruments they should pursue specialist careers in an international financial system. this is often the one textual content out there to make use of the horizontal method of consolidations worksheets, the layout most typically utilized in the enterprise international.
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Additional info for Advanced Accounting 9th Edition
Total equity . . . . . . . Equity transfer rules accommodated combinations in which the par or stated value of the shares issued exceeded the total paid-in capital of the combiner. This was a rare occurrence because most companies have no par or very low par value shares.
5% 1,000 21 The exchange rate used is the actual resulting ratio at the consummation date. Any cash given for frac- tional shares will diminish the exchange rate. 1-41 41 42 1-42 Business Combinations Part 1 COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS If the combiner acquired shares of the issuer subsequent to the initiation date, these shares also were subtracted on an equivalent share basis from the total shares acquired by the issuer in determining compliance with the 90% rule. The 90% criterion allowed partial payment using cash or other consideration for a minor portion of the shares.
Liabilities and Equity . . . . . . . . . . $ 20,000 40,000 10,000 40,000 20,000 Total assets . . . . . . . $130,000 Current liabilities . . . . . Capital stock, 1,000 shares, $10 par . . . . . . . Paid-in capital in excess of par Retained earnings . . . . . $ 20,000 .. .. 10,000 50,000 50,000 Total liabilities and equity . . $130,000 The fact that fair values were not recorded does not mean that they were ignored during the negotiations preceding the combination.