'Book value' presentation slideshows

Chapter 5

Chapter 5. Business Combinations. Objectives of the Chapter. 1. To discuss the general view of business combinations. 2. To learn accounting for business combinations (purchase versus pooling methods) on date of combination for statutory merger type of business combinations .

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Valuation of Common Stocks and Bonds

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Adjustments and Closing Entries for a Corporation JEOPARDY

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Adjustments and Closing Entries for a Corporation JEOPARDY

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Chapter 6: Allocation of Partnership Income Among the Partners: The Substantial Economic Effect Requirement

Chapter 6: Allocation of Partnership Income Among the Partners: The Substantial Economic Effect Requirement. Introduction. A partnership does not pay tax. It allocates its income among its members, who then pay income taxes.

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A Comparison of Property-Liability Insurance Financial Pricing Models

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Domain Names as Collateral

Domain Names as Collateral. Presented by Matthew Kavanaugh Buchalter Nemer, A Professional Law Corporation Los Angeles, CA Christopher Dorman Phillips Lytle LLP New York, NY. Domain Fest. Conference in Hollywood, California

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Long Lived Assets

Long Lived Assets. Types Cost determination Balance sheet presentation Disposal. Types:. Land Buildings and equipment (plant assets) Intangible assets Natural resources. Cost Determination:. Acquisition or production cost plus Costs needed to get asset ready for its intended use

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FI3300 Corporation Finance

FI3300 Corporation Finance. Spring Semester 2010 Dr. Isabel Tkatch Assistant Professor of Finance. Agenda. Course syllabus Course calendar Other administrative details Kale & Fendler: Chapter 1 . Course Syllabus. Expectations Be here Ask questions Work practice problems Materials

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Welcome Miami Northwestern Bulls!

Welcome Miami Northwestern Bulls!. Florida International University State Farm Financial Literacy Lab. BASIC RATIOS AND METRICS. Benchmarking Market Capitalization ROA ROE ROIC P/E P/B Debt to Equity. Benchmarking. v s. MARKET CAPITALIZATION.

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Prepared by Diane Tanner University of North Florida

Chapter 18. Payback Period and Accounting Rate of Return. Prepared by Diane Tanner University of North Florida. Other Approaches. Other methods used to make capital budgeting decisions include . . . The Payback Period Method Accounting Rate of Return. Disadvantage

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Depreciation

Depreciation. Shows the amount of value an asset loses over time Is used to describe the decline in the value of fixed assets Can not be used for intangible assets Means the allocation of the cost of an asset over its useful life.

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Capital Budgeting Cash Flows

Capital Budgeting Cash Flows. Prepared by Keldon Bauer FIL 240. Capital Budgeting Decision. Capital Budgeting: The process of evaluating and selecting long-term investments. Capital Expenditure: An outlay expected to benefit the firm over at least 1 year.

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Characteristics of Plant Assets

Characteristics of Plant Assets. Have physical substance (tangible) Used in the operations of the business Not intended for sale to customers Long-lived. Cost of Plant Assets. All expenditures to acquire the asset and make it ready for its intended use Land - unlimited life

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a. Common Stock 160,000 Other Contributed Capital 92,000 Retained Earnings 43,000 Difference between i

a. Common Stock 160,000 Other Contributed Capital 92,000 Retained Earnings 43,000 Difference between implied and book value 56,000 (351,000/100% - (160,000+92,000+43,000) Investment in Saltez 351,000 Property, Plant, and Equipment 56,000

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Valuing the Enterprise: Free Cash Flow Valuation

Discount. Use weighted average cost of capital (WACC) to discount the free cash flows. Valuing the Enterprise: Free Cash Flow Valuation. Discount estimates of free cash flow that the firm will generate in the future.

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Hershey Foods Corporation: Bitter Times in a Sweet Place

Hershey Foods Corporation: Bitter Times in a Sweet Place. Milton Hershey and Hershey, PA. Hershey, PA, Today. The Milton Hershey School. Hershey Cost of Equity. Hershey ? = 0.55 Since value is over a long horizon, might want to use a l.t. risk-free rate (=4.73%)

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