By Duane R. Milano
REA's necessities supply speedy and simple entry to severe details in quite a few diverse fields, starting from the main uncomplicated to the main complicated. As its identify implies, those concise, accomplished examine publications summarize the necessities of the sector lined. necessities are worthwhile whilst getting ready for tests, doing homework and may stay a long-lasting reference resource for college kids, lecturers, and pros. Accounting II contains present liabilities, long term liabilities, bonds, partnerships, businesses, profits and dividends, consolidations, assertion of money flows, and monetary assertion research.
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Another difference between this method and the purchase method is that under the pooling of interests method, earnings of the subsidiary for the entire year in which the affiliation occurs are included in the consolidated income statement. Under the purchase method, earnings of the subsidiary are combined with those of the parent only from the date of acquisition. 1 PURPOSE OF STATEMENT OF CASH FLOWS According to the Financial Accounting Standards Board, the purpose of the statement of cash flows is to provide information about cash receipts and payments as well as information about the operating, investing and financing activities of a business.
1, in which the market rate of interest was 10% (compared to an actual interest of 12% on the bonds), assume bonds with a face value of $1,000,000 were sold for $1,077,217 creating a premium of $77,217 to be amortized over the life of the bonds (five years in this example). 1, semi-annual interest expense is calculated based on the market rate, not the face rate. Carrying value at the end of the period is calculated as carrying value at the beginning of the period less premium amortization for that period.
If the purchase price is less than the carrying value, a gain is realized on retirement of the debt. If the price is higher than the carrying value, a loss is realized. For example, assume a corporation intends to purchase $500,000 of its own bonds at a price of 102 (102% of face value), or $510,000. Also assume the bonds have an unamortized premium of $5,000. 1. 2. 1 CHARACTERISTICS OF PARTNERSHIPS As defined by the Uniform Partnership Act, a partnership is the combination of two or more people for the purpose of co-owning a business for profit.