Saturday, December 21, 2019

Paper - 624 Words

Strategic investment: own more than an passive amount, not enough to control, has power to participate in financial and operational decision of investee IAS28. Classification require professional judgement. * Presentation of board of directors * Interco transaction and relationship * Who own the other shares * Any debt financing intermingled * Sharing technology and patent * Participation in policy making process Investor need to disclose share of investment income, * Also disc, opns * Error correction * Acct policy changes, * Capital transaction included amount in OCI Have influence or not : 20% Users and objectives 1. Public shareholder: a. investors are interested in†¦show more content†¦Own 20% of the sahres which is on the border line of definition of ‘influence’ * Joint marketing partner would like to gather more information to see the scope of business how much it is related. * Since leopold klaviers is a subsidiary under Mozart, does Salieri has impact on Klaviers? * Due to clavier sell its products all over the world, which accounting policy/method it is using? * With the information so far, * Frix Flute * No influence due to the share is less than 20% * Beginning intention for the investment was to provide * Need to gather more information about control due to the interco transaction and relationship, the key factor need to consider here is that Salieri provide patent right to Frix Flute so maybe need to disclose this information in the note. * Look at the past relationship bw the companies due to the potential Salieri has the ability to withd awl the patent right with 6 months notice. * SAC: should be considered as strategic investment and SAC is a subisidary under Salieri. Due to IFRS, the consolidate financial statement is required. * Complete control and accounting method under IFRS is consolidation. * 6 out 9 boardShow MoreRelated Paper761 Words   |  4 Pages In the 1790s members of the industry in both Paris and London were working on inventions to try to mechanise paper-making. In England John Dickenson produced the cylinder machine that was operational by 1809. Although useful for smaller enterprises, this lacked the large scale potential of the machine resulting from the invention of Nicholas-Louis Robert in Paris, which had a more complicated incubation period. The last of the early improvements to this machine were financed by the Fourdrinier brothersRead MoreOn Behalf of Paper1685 Words   |  7 PagesFor centuries, people have read and learned on paper. It has loyally served man as the ideal vehicle for c onveying our thoughts, feelings, and ideas. In recent years, an opponent has risen: computers. 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