Textbook Notes for amernic

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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 18: Canada Revenue Agency, Deferred Tax, Income Tax

OC2993909 Page
3 Dec 2017
0
A major consideration for new companies is the tax rate that will be paid on their profits. Corporations file income tax returns that are administered
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UTSGRSM320H1amernicFall

RSM320H1 Chapter 19: CHAPTER 19

OC2993909 Page
3 Dec 2017
0
Three examples of benefit plans: pension and other post-retirement plans (e. g. , health care and life insurance, post-employment benefit plans (e. g.
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 22: Canada Revenue Agency, Cash Flow Statement, Operating Cash Flow

OC2993907 Page
3 Dec 2017
0
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 16: Executory Contract, Underlying, Interest Rate Risk

OC29939012 Page
3 Dec 2017
0
Financial instruments: contracts that create both a financial asset for one party and a financial liability or equity instrument for the other party. P
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 23: Financial Statement Analysis, Financial Statement, Income Statement

OC29939011 Page
3 Dec 2017
0
Information disclosure is an important part of capital markets: Financial statements are only one source of information for investors: other sources in
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UTSGRSM320H1amernicFall

RSM320H1 Chapter 19A: CHAPTER 19A

OC2993903 Page
3 Dec 2017
0
Expected to work for 35 years: retirement date december 31, 2050 (age 65) Life expectancy at december 31, 2050 is 12 years. The pension plan: defined b
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 18A: Deferred Tax, Financial Statement

OC2993903 Page
3 Dec 2017
0
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 16a: Interest Rate Swap, Cash Flow, Cash Flow Hedge

OC2993904 Page
3 Dec 2017
0
Hedging is the use of derivatives to hedge these risks. Hedging has value because it generally reduces uncertainty/risk and therefore volatility. Must
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 13: Current Liability, Current Asset, Financial Statement

OC29939014 Page
3 Dec 2017
0
Ifrs and aspe currently define a liability as: an obligation of an enterprise, arising from past transactions or events. The settlement of which may re
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 17: Dividend, Capital Structure, Net Income

OC29939011 Page
3 Dec 2017
0
Earnings per share tells common shareholders how much of the available income is associated with the shares they own (their share of the pie) Impact of
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 16b: Valuation Of Options, Market Price

OC2993902 Page
3 Dec 2017
0
Two common plans with unique accounting issues: share appreciation rights plans. Affords the right to receive compensation equal to share appreciation:
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UTSGRSM320H1amernicFall

RSM320H1 Chapter Notes - Chapter 15: Liquidating Distribution, Share Capital, Capital Account

OC29939010 Page
3 Dec 2017
0
The canada business corporation act (cbca) is a relevant business corporation act: provincial business corporation acts also exist but vary from provin
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