By Paul M. Fischer, William J. Taylor, Rita H. Cheng
Complex Accounting, 8e deals the main authoritative, conceptually powerful, and entire insurance of complicated accounting subject matters of any textual content out there. thoroughly up to date to mirror the entire most modern FASB pronouncements, it truly is a very good coaching source for the CPA examination. complex Accounting additionally offers scholars with the instruments they should pursue expert careers in an international financial system. this can be the one textual content out there to make use of the horizontal method of consolidations worksheets, the layout most ordinarily utilized in the enterprise international.
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Extra info for Advanced Accounting 9th Edition
Land . . . . . . . . . . . . . Deferred Tax Asset (on land) . . . . . . Building . . . . . . . . . . . . Deferred Tax Asset (on NOL) . . . . . Liabilities . . . . . . . . . . . Deferred Tax Liability (on building) . . . Common stock, $10 par, 6,800 shares . Paid-in Excess of par, 6,800 shares ϫ $40 Cash (for direct acquisition costs) . . . Dr. ϭ Cr. Check Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Building (net) . . . . . . . . . Deferred tax liability—building, 30% ϫ ($300,000 fair value Ϫ $200,000 book value) . . . . . $100,000 300,000 60,000 (80,000) (30,000) Group Total Cumulative Group Totals $ 30,000 $ 30,000 $370,000 $400,000 Theoretically, deferred tax assets and liabilities are priority accounts. However, in this case, the deferred tax liability (DTL) only exists to the extent that the building is valued in excess of its existing book value. Since it is proportionate to the amount of value assigned in excess of existing book value, it has the same priority as the asset itself.
For the purposes of this requirement, the computation of combiner shares received excluded: (a) Shares held by the issuer or its subsidiaries prior to the initiation date, and Chapter 1 Business Combinations BUSINESS COMBINATIONS: AMERICA’S MOST POPULAR BUSINESS ACTIVITY, BRINGING AN END TO THE CONTROVERSY (b) Shares acquired after the initiation date by giving any consideration other than the voting common shares of the issuer. Fractional shares acquired for cash cannot be considered in meeting the 90% provision.