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Textbook Notes for Gordon Richardson

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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 5: Pro Forma, Effective Interest Rate, Equity Method

OC418657 Page
23 Mar 2016
14
A parent can account for a subsidiary in internal accounting records in periods subsequent to the date of acquisition using the following methods: cost
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 4: Share Capital, Control Premium, Business Valuation

OC418657 Page
23 Mar 2016
18
Consolidated financial statements: statements that represent more than one corporation. Non-controlling shareholders: the shareholders of an entity exc
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 6: Production Function, Inventory Turnover, Deferred Tax

OC418658 Page
23 Mar 2016
42
All intercompany transactions between a parent and a subsidiary are eliminated so that the final consolidated statements reflect only the result of tra
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 2: Historical Cost, Book Value, Comprehensive Income

OC4186510 Page
22 Mar 2016
16
Reporting methods for investments in equity securities: Ifrs"s directly related to determining how to account for an equity investment: ifrs 10: consol
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 3: Income Statement, Deferred Income, Reverse Takeover

OC4186510 Page
22 Mar 2016
17
A merger is often initiated by one company submitting a formal tender offer to the shareholders of another company. In a hostile takeover, the target"s
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 10: Hedge Accounting, Ias 39, Historical Cost

OC4186512 Page
23 Mar 2016
23
Foreign currency-denominated transactions: transactions that occur in foreign currencies (i. e. purchases/sales in foreign currency): presents foreign
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 9: Historical Cost, Debits And Credits, Pipeline Transport

OC4186511 Page
23 Mar 2016
14
Ias 12 uses the balance sheet (liability) approach when dealing with deferred taxes. I. e. for unearned revenue it would be cv revenue that will not be
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 7A: Deferred Tax, Historical Cost, Income Statement

OC418653 Page
23 Mar 2016
38
Chapter 7: (a) intercompany profits in depreciable assets. In the holdback of intercompany profit on the sale of inventory/land, the profit was eventua
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 8: Financial Statement, Equity Method, Retained Earnings

OC418659 Page
23 Mar 2016
14
Chapter 8: consolidated cash flows and ownership issues (pg. The parent"s percentage of ownership can change when the parent buys or sells shares of th
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UTSGRSM321H1Gordon RichardsonFall

RSM321H1 Chapter Notes - Chapter 3: Financial Statement, Reverse Takeover, Historical Cost

OC2993903 Page
3 Dec 2017
0
A business combination is defined in ifrs 3 business combinations as a transaction or other event in which an acquirer obtains control of one or more b
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UTSGRSM321H1Gordon RichardsonFall

RSM321H1 Chapter Notes - Chapter 7: Equity Method, Income Statement, Financial Statement

OC2993902 Page
3 Dec 2017
0
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UTSGRSM321H1Gordon RichardsonWinter

RSM321H1 Chapter Notes - Chapter 11: Write-Off, Deferred Income, Equity Method

OC4186511 Page
23 Mar 2016
30
Ias 27 requires the consistent application of accounting policies for like transactions. Thus, a subsidiary"s fs must be adjusted before consolidation
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