By Paul M. Fischer, William J. Taylor, Rita H. Cheng
Complex Accounting, 8e deals the main authoritative, conceptually robust, and complete assurance of complex accounting themes of any textual content out there. thoroughly up to date to mirror the entire most up-to-date FASB pronouncements, it truly is a good coaching source for the CPA examination. complicated Accounting additionally presents scholars with the instruments they should pursue specialist careers in an international economic system. this can be the single 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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Example text
Dr. ϭ Cr. Check Totals . . . . . . . . . . . . . . . 50,000 100,000 300,000 60,000 50,000 80,000 45,000 85,000 340,000 10,000 560,000 560,000 Procedures get complicated if the tax-free exchange occurs at a bargain price. If the total value given had been only $350,000 (6,800 shares issued plus $10,000 direct acquisition costs), the zone analysis above would make only $320,000 ($350,000 total Ϫ $30,000 for priority accounts) available for the land and the building. The $320,000 would be the total amount available, net of the tax adjustment.
Deferred Tax Liability ($30,000 building ϩ $15,000 goodwill) Common Stock, $10 par, 8,500 shares . . . . . . . . Paid-In Capital in Excess of Par, 8,500 shares ϫ $40 . . . Cash (for direct acquisition costs) . . . . . . . . . . Dr. ϭ Cr. Check Totals . . . . . . . . . . . . . . . 50,000 100,000 300,000 60,000 50,000 80,000 45,000 85,000 340,000 10,000 560,000 560,000 Procedures get complicated if the tax-free exchange occurs at a bargain price.
Expansion Inc. agreed that the value of the goodwill is $35,000. To satisfy the $180,000 net asset value, Expansion issued common stock with a par value of $2 and a fair value of $20. Expansion issued 9,000 shares ($180,000 net asset value Ϭ $20 per share). It is common to state the stock exchange ratio in a business combination.