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RYERSONACC 703Julie Mc DonaldFall

Chapter 11 – Translation and Consolidation of Foreign Operations.pdf

OC1682019 Page
2 Dec 2014
160
Accounting exposure vs. economic exposure. Changes every time the exchange rate changes: items translated at the closing rate are exposed to a translat
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RYERSONACC 703Julie Mc DonaldFall

Chapter 10 – Foreign Currency Transactions.pdf

OC1682014 Page
30 Nov 2014
122
Euro = 1. 2883 cdn. Exchange differences from amortized cost > profit/loss. Spot rate on june 1 was a = 0. 941 cdn. On june 30, the company"s year- end
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RYERSONACC 703Julie Mc DonaldFall

ACC 703 Chapter Notes - Chapter 5: Amortization Schedule, Premium Bond, Pro Forma

OC1682010 Page
30 Nov 2014
146
Consolidated income and retained earnings statements. Methods of accounting for an investment in a subsidiary. Chapter 5 consolidation subsequent to ac
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RYERSONACC 703Julie Mc DonaldFall

ACC 703 Chapter Notes - Chapter 3: Issued Shares, Ias 39, Historical Cost

OC168208 Page
30 Nov 2014
108
Common shareholder has power through voting rights and exposure to variable returns. If control is achieved by purchasing net assets, the combining tak
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RYERSONACC 703Julie Mc DonaldFall

ACC 703 Chapter Notes - Chapter 8: Franchise Agreement, Retained Earnings, Book Value

OC1682019 Page
30 Nov 2014
140
Regular dividends are presented as operating or financing activities. Preparing the consolidated cash flow statement: bold entries equal the amount in
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RYERSONACC 703Julie Mc DonaldFall

ACC 703 Chapter Notes - Chapter 9: Consolidated Financial Statement, Net Income, List Of Numeral Systems

OC1682019 Page
30 Nov 2014
62
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RYERSONACC 703Julie Mc DonaldFall

ACC 703 Chapter Notes - Chapter 7: Income Statement, Book Value, Retained Earnings

OC168204 Page
30 Nov 2014
76
Chapter 7a intercompany profits in depreciable assets. Sub purchased for ,500, but immediately sold to parent for ,800. Taxes paid were (40%). Useful
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RYERSONACC 703Julie Mc DonaldFall

ACC 703 Chapter Notes - Chapter 6: Deferred Income, Income Statement, Financial Statement

OC1682012 Page
30 Nov 2014
257
Intercompany management fees: charged by the parent to subs in order to allocate head office costs must be eliminated. Intercompany profit/loss will be
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RYERSONACC 703Julie Mc DonaldFall

Chapter 4 – Consolidation of Non-Wholly Owned Subsidiaries.pdf

OC168206 Page
30 Nov 2014
110
Chapter 4 consolidation of non- wholly owned subsidiaries. Based on cash flow, inflation rates, growth rates, discount rates, synergies, etc. Controlli
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RYERSONACC 703Julie Mc DonaldFall

Chapter 2 - Investments in Equity Securities.pdf

OC168208 Page
30 Nov 2014
80
Ias 39: unrealized gains/losses were reported in net income of other. Comprehensive income (oci) and unrealized gains/losses were recycled through net
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RYERSONACC 821Ken CaplanWinter

Exam Review.docx

OC1682015 Page
19 Apr 2014
101
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RYERSONACC 842Guy ManWinter

Exam Review.docx

OC1682017 Page
18 Apr 2014
176
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RYERSONACC 803Lior YitzhakyWinter

ACC 803 Study Guide - Midterm Guide: Laziness, Gamesmanship

OC168204 Page
17 Apr 2014
250
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RYERSONACC 842Guy ManWinter

Midterm Review.docx

OC1682015 Page
17 Apr 2014
235
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RYERSONACC 821Ken CaplanWinter

Midterm Review.docx

OC168208 Page
27 Feb 2014
117
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RYERSONLAW 603George EllinidisFall

LAW 603 Lecture Notes - Fiduciary, Oppression Remedy, Transfer Tax

OC168209 Page
11 Feb 2013
39
Chapter 22 legal rules for corporate governance. Without sufficient accountability, shareholders will not invest. Set out by canada business corporatio
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RYERSONLAW 603George EllinidisFall

LAW 603 Chapter Notes - Chapter 21: Sole Proprietorship, Fiduciary, General Partnership

OC168208 Page
11 Feb 2013
33
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RYERSONLAW 603George EllinidisFall

LAW 603 Chapter Notes - Chapter 20: Apparent Authority, Fiduciary

OC168206 Page
11 Feb 2013
39
Chapter 20 agency and other methods for carrying on business. Principal a person whom an agent represents for some specific purpose. Agency the legal r
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RYERSONLAW 603George EllinidisFall

LAW 603 Chapter Notes - Chapter 14: Certified Check, Negotiable Instrument, Cheque

OC168207 Page
11 Feb 2013
62
Cash can be inconvenient and dangerous (bulky and usually impossible to recover if lost: essential feature of cash: it is currency, person becomes owne
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RYERSONACC 522Antoinette VenaFall

ACC 522 Chapter Notes -Software, Pro Rata, Kitchenware

OC168201 Page
12 Dec 2012
54
10% if after march 2007, if 90% of building used for manufacturing/processing. 6% if after march 2007, if used for non- residential purposes. Year rule
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RYERSONQMS 202Jason Chin- Tiong ChanWinter

Cheat Sheet

OC168202 Page
7 Oct 2011
154
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RYERSONBLG 181Maria ArtsFall

BLG 181 Study Guide - Final Guide: Boeing 777

OC1682038 Page
7 Oct 2011
55
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RYERSONBLG 181Maria ArtsFall

Ch 18, 19 & 20

OC168203 Page
7 Oct 2011
28
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RYERSONBLG 181Maria ArtsFall

Ch 1, 13, 14 & 15

OC168204 Page
7 Oct 2011
48
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RYERSONQMS 102Douglas Mc KessockFall

QMS 102 Study Guide - Midterm Guide: Standard Deviation

OC168202 Page
7 Oct 2011
552
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RYERSONITM 102Ross Mc NaughtonFall

Chapter 3

OC168203 Page
7 Oct 2011
32
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RYERSONITM 102Ross Mc NaughtonFall

Chapter 5

OC168208 Page
7 Oct 2011
19
Chapter 5: e-commerce: business processes + enabling tech. + human resources, integrated into a unique electronic/digital value chain, enable organizat
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RYERSONITM 102Ross Mc NaughtonFall

Chapter 7 Notes

OC168208 Page
7 Oct 2011
21
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RYERSONITM 102Ross Mc NaughtonFall

Chapter 4

OC1682011 Page
7 Oct 2011
18
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RYERSONITM 102Ross Mc NaughtonFall

ITM 102 Chapter Notes - Chapter 6: Data Mining, Sql, Data Dictionary

OC168205 Page
7 Oct 2011
25
Information: data that have been organized and are useful to the person. Knowledge: when a person combines experience and judgement with info. Wisdom:
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RYERSONECN 104Eric KamFall

Ch 13, 14, 15, 21 Notes

OC168204 Page
7 Oct 2011
96
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RYERSONECN 104Eric KamFall

ECN 104 Study Guide - Codex Corbeiensis I, Fibronectin

OC168206 Page
7 Oct 2011
31
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