Consolidated Financial Statements GENIVAR Income Fund - Accueil
Prepaid expenses 708 78,441 Property, plant and equipment (notes 6 and 23) 12,126 Intangible assets (note 7) 41,834 Goodwill (note 3 amortization. However, the value of the trade name is tested for impairment on an annual basis, or more ... Access Content
US Oil Sands Inc.
Prepaid expenses 647,735 74,705 62,946 11,183,006 3,734,349 677,145 Non-current assets Property, plant and equipment 4 407,665 368,652 323,148 Exploration and evaluation and patents is tested for impairment upon commencement of commercial production of the properties or ... Access Doc
CHAPTER I - Texas A&M University Corpus Christi - Faculty ...
And prepaid expenses would be classified as current assets. Property, plant, and equipment, and land would be classified as non-current assets in the property, plant, and equipment section. Goodwill shall be tested for impairment at a level of reporting referred to as a reporting unit. ... Fetch Full Source
Balance Sheet Basics
• Prepaid expenses: these are things that you have paid for that are not used up and completely considered an expense. These are also tested for impairment if it is believed that they will not be paid back. P.4 How to Read a Financial Report ... Return Document
Oxygen Biotherapeutics Reports Second Quarter FY2013 Financial Results
Oxygen Biotherapeutics, Inc. , a development stage biomedical company focused on developing oxygen-rich intravenous and topical products, today announced results for the three and six months ended October 31, 2012. ... Read News
About.com Investing For Beginners: Most Popular Articles
The seven rules of wealth building feature time tested keys to building wealth in your personal life while ensuring your time is It goes on the balance sheet and is subject to periodic tests for goodwill impairment. Prepaid Expenses. The term "inflation" refers to rising prices of ... Read Article
Q.E.P. CO., INC. And Subsidiaries - QEP Corporate Website
Prepaid expenses and other current assets 2,596 2,915 Deferred income taxes 1,484 1,430 Current assets 71,883 70,589 Property and Goodwill is tested for impairment each year using a fair value approach applied to each reporting unit. ... Fetch Here
Inquire about whether goodwill and other intangibles have been tested for impairment and review the results of impairment tests. ¯ Prepaid and deferred charges accounts normally are not material and can be effectively tested by scanning and analytical procedures. ... Retrieve Full Source
User:Arael2/wikislice-economics - Wikipedia, The Free ...
Sheet event - power of attorney - power of decision - pre-consolidation adjustment - predetermined cost - preliminary expenses - prepaid expenses - presentation regulations - price index - price level accounting - price variance - prime costs - prime lending rate - principle of fair presentation ... Read Article
FASB 141 & 142: Overview Of Accounting Rules
A recognized intangible asset that is not amortized must be tested for impairment annually, $20,000 Marketable Securities 5,000 Accounts Receivable 15,000 Inventory 8,000 Prepaid Expenses 2,000 Land and Buildings 30,000 Machinery and Equipment, ... Doc Retrieval
INRODUCTION - The California State University | Working For ...
Should be capitalized as a part of prepaid assets (i.e. prepaid expenses) and amortized over the term (life) of the related warranty or maintenance agreements. the asset should be tested for impairment because a change in the expected duration of use of the asset has occurred. ... Document Viewer
CONSOLIDATED FINANCIAL STATEMENTS INDEPENDENT ACCOUNTANTS ...
Prepaid expenses 129 335 are tested for impairment at least annually. The following is a summary of amortized and unamortized intangibles from continuing operations at March 31, 2011 and December 31, 2010. ... View Doc
Madison Parish Hospital Service District
Prepaid expenses Total cunent assets Property and equipment, net 2.769,760 510.485 1.331,134 261.986 1.395,734 180.437 269,365 163.105 tested for impairment at least annually. Deferred Revenue The District received disproportionate share funds ... Document Retrieval
Chapter 12 Intangible Assets - UW Faculty Web Server
* Must annually check for impairment. If the FairV of net assets acquired is greater than the purchase price then you have negative goodwill (or badwill)—FASB requires that the excess be recognized as an extraordinary gain. Before 1st ad: “prepaid advertising ... Doc Viewer
COSTAR TECHNOLOGIES, INC. AND SUBSIDIARY CONSOLIDATED ...
Prepaid expenses 391 335 Promissory note, current portion 167 167 Current assets of discontinued operations - 10 Total current assets 7,6368,303 are tested for impairment at least annually. ... Read Here
Q.E.P. CO., INC. And Subsidiaries - QEP Corporate Website
Prepaid expenses and other current assets 2,497 2,026 Deferred income taxes Goodwill is tested for impairment using a fair value approach applied to each reporting unit and considers the Company’s market capitalization. ... Document Retrieval
INRODUCTION - The California State University | Working For ...
Expenses for remodeling, agreements, which can be separately identified from the cost of the equipment, should be capitalized as a part of prepaid assets (i.e. prepaid expenses) and capital assets in these circumstances should be tested for impairment. ... View This Document
Note 13: Goodwill And Intangible Assets
Goodwill is not amortized; however, it is tested for impairment at least annually. The impairment test consists of comparing the book value of our reporting units prepaid expenses and other items 7,390 3,792 Accrued interest receivable 894 879 Due from clients, dealers and brokers 592 399 ... Get Document
Jan Van Leeuwen Group Controller - Home - Royal Philips
– Prepaid pension assets and pension costs . Agenda in Financial income and expenses (P&L) with no net impact on equity. including goodwill are tested for impairment. This testing is currently in progress • Except for Lumileds, ... View Document
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