By Paul M. Fischer, William J. Taylor, Rita H. Cheng
Complex Accounting, 8e bargains the main authoritative, conceptually robust, and complete insurance of complex accounting subject matters of any textual content out there. thoroughly up to date to mirror all the most recent FASB pronouncements, it's a very good coaching source for the CPA examination. complicated Accounting additionally offers scholars with the instruments they should pursue specialist careers in a world financial system. this is often the single textual content out there to make use of the horizontal method of consolidations worksheets, the layout most ordinarily utilized in the company international.
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Extra info for Advanced Accounting 9th Edition
Paid-in capital in excess of par . $ 10,000 50,000 Capital stock ($2 par) . . . . Paid-in capital in excess of par . $ 18,000 42,000 Total paid-in capital . . . . Retained earnings . . . . . . $ 60,000 → Total paid-in capital . . . . 50,000 → Retained earnings . . . . . . $ 60,000 50,000 $110,000 $110,000 Total equity . . . . . . . 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.
100,000 8,429 The premium will be amortized over the remaining 5-year term using either the effective interest or straight-line amortization methods. Had the current interest rate exceeded the original face rate of 8%, the bonds would have a fair value below $100,000, and a discount would result. Lease Agreements Special analysis of the purchase price in a business combination is necessary when the company acquired in a purchase transaction is bound contractually by existing leases as either a lessee or lessor.
Land . . . . . Buildings (net) . . Equipment (net) . . . . . . . . . . . . . . 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.