They both have clear classification on different kinds of asset; for example, assets under construction are differentiated as the normal intangible asset, calculating at “cost less any recognized impairment loss”. It also comprise of detailed definition on which part of the asset are considered as Intangibles and how it is amortized and recorded, i.e. they both mentioned that software that is “not an integral part of a related item of computer hardware is treated as intangible asset” . However, M&S takes more focus on where to locate the specific items, for example, the acquire brand values can be found on the Statement of Financial Position at cost. Also M&S reveal more detailed on what costs are
The useful life of an intangible asset is the period over which the asset is expected to contribute to the future cash flows of the entity. Intangibles with a fixed useful are amortized. However, intangibles with indefinite useful lives are not amortized but are subject to impairment. Other relevant factors include the legal or contractual provisions, the level of maintenance expenditures required to obtain future cash flows, and the effects of obsolescence. (para 11 SFAS 142) c) Jonas Tech Corp’s suggested treatment of goodwill is unacceptable because the U.S. GAAP requires that goodwill acquired in a business combination is allocated to the reporting unit through which it was obtained.
Generally, the goodwill amount should be the total fair value paid in excess of the net acquisition-date amounts of identifiable assets over the liabilities assumed in the acquired company. Simply put, the total fair value paid is the purchase price of the acquired company and it consists the fair value of any consideration transferred to the acquiree, any noncontrolling interest to the acquiree, and any acquirer’s previously held equity interest. ASC 805-30-30-2 provides guidance for business combinations where both parties only exchange equity interests. If the fair value of the acquiree’s equity interest is more reliably measurable, the amount of goodwill should be determined by the acquisition-date fair value of the acquiree’s equity interests rather than the equity interests transferred. ASC 805-30-30-3 states further guidance when there is no consideration transferred.
Fixed Asset Turnover= Net sales/ net assets EVON= 1.63 ULTA= 1.9 REVLON= .77 • Inventory turnover Inventory turnover is a ratio showing how many times a company's inventory is replaced over a specific period of time, the higher ratio the more success is the company in selling its inventory. Inventory turnover = sales AVON = 2.3 ULTA= 1.4 REVLON=
This difference between the purchase price paid to acquire a subsidiary, and the fair value of the net assets acquired is called purchased goodwill, or just ‘goodwill’. To calculate goodwill, simply subtract the purchase price from the net assets acquired. Purchased goodwill is an intangible asset, which appears in the consolidated statement of financial position. You might know already that internally generated goodwill cannot appear as an intangible asset in the statement of financial position, so why are we allowed to include purchased goodwill. Well simply, it’s reliably measurable.
Being a Sales trainee, I wanted to come up with good plans; new thoughts and strategies on how to develop the company’s position in the market by selling their products. COMPANY PROFILE Intel Corporation, American producer of semiconductor PC circuits. It is headquartered in Santa Clara, Calif. For more than 35 years, Intel Corporation has created innovation empowering the PC and Internet insurgency that has changed the world. Established in 1968 to construct semiconductor memory items, Intel presented the world's first chip in 1971. Today, Intel supplies the registering and interchanges commercial ventures with chips, sheets, frameworks, and programming building obstructs that are the "fixings" of PCs, servers and systems administration and correspondences items.
Home Free Tools About Us Testimonials FAQs Blog Contact Us Sign inFree Sign up Article Rewriter Advertisement Please Enter Your Text Below And Press "Next" Button Advertisement Intel Corporation (NASDAQ:INTC) was upgraded by Zacks Investment analysis from a “hold” rating to a “buy” rating in a very analysis note issued to investors on Wed. The brokerage presently features a $39.00 worth target on the chip maker’s stock. Zacks Investment Research‘s worth objective would indicate a possible top of eleven.36% from the company’s current worth. According to Zacks, “Intel’s growing specialize in the data-centric a part of the business is positive. The launch of Xeon ascendible is anticipated to boost its footprint within the knowledge
According to the evaluation, even though it is very unlikely that fair value will be lower than the carrying value, if it happens that fair value goes lesser than carrying value, the excess of carrying value over the fair value will be considered to put into the consolidated balance sheet. Another critical non-current asset that needed to be taken into account is the intangible assets with finite useful lives, that basically consists of management agreement, franchise contracts, leases, certain proprietary technologies and their guest loyalty program (Hilton HHonors). Hilton Worldwide considered management and franchise contracts acquisition costs as finite-lived intangible assets and the useful lives of these assets are gradually written off (amortized) by using straight line method along their estimated useful lives. Based on the reviews carried out by the company, the carrying amount of those intangible results are likely to be in recoverable and in such case, the company has to set them as impairment loss over the fair value in consolidated balance
• Senior involvement in planning and execution of Sales & Marketing strategies. • P&L, revenue and managerial responsibility. Being an Intel Manager in both GEO and HQ. • Wide experience in the channel: Resellers, Distribution, LOEM and Retail. • Taiwan/China Ecosystem & Enabling: IDH, ODM, SI.
Pulp mills and paper mills may exist separately or as integrated operations. Raw Material Preparation Wood is the main source of cellulose fiber paper products, even if the other fiber sources such as straw, bagasse and bamboo, are used in areas with limited access to forest resources, especially in developing countries. Some non-wood plants such as abaca, cotton, and hemp, a source of fiber is used for network applications. Wood is used for pulp may enter the plant diversity of forms, including wood chips and sawdust. In the case of round wood (logs), the logs are cut to a manageable size and then disappeared.