Business is a combination of all these activities: production, distribution and sale, through which profit or economic surplus will be created.A. 商务是指生产,配送,销售等一切活动的组合,通过这些活动,创造利润和经济增值。B. 商务是指生产,配送,销售等一切活动的组合,通过这些活动,创造利润和经济满足。C...
Definition of a business combination.Focuses on the provisions of the International Financial Reporting Standards for business combinations. Requirements for an acquired entity to be represented as a business combination; Allocation of fair values; Recognition of deferred taxes....
A business combination is accounted for properly as an acquisition. Direct costs of combination, other than registration and issuance costs of equity securities, should be: a. Deducted directly from the retained earnings of the combined corporation. b. Included in the acquisition cost to be allocate...
【题目】T hanks to a combination o f young businessme n, larg e numbers o f university students and r evitalization (新生) efforts by th e local and n ational governments, today's Nanjing has a n __ _36_ o f youthful exuberanc e (繁 ) t hat would hav e been 37 only a fe...
Another issue that SBR candidates appear to struggle with is the accounting treatment required when an entity includes a share-based payment as part of the consideration paid for a subsidiary in a business combination; for example, when the acquirer agrees to ...
Ecotourism is a combination of ecology (the study of systems of living things) and tourism. It is defined as “responsible travel to natural areas that preserves the environment and improves the welfare of the local people” by the International Ecotourism Society. Actually, ecotourism can mean tr...
Although managers should update material changes in the firm’s cybersecurity risk assessment when cybersecurity is among its most significant risk factors, managers face incentives that can create bias against providing unfavorable information such as information about cybersecurity risks. Incentives creatin...
1.Business is a combination of all these activities: production, distribution and sale, through which profit or economic surplus will be created. 译文:商务是指生产、配送、销售等一切活动的组合,通过这些活动,创造利润和经济盈余。 分析:在汉译英语定语从句的时候...
A business combination is a transaction in which one entity gains a controlling interest in another entity. When this happens, the...
Under IFRS, when assets are acquired in a business combination, they may be recognized as goodwill if: 选项: A. the assets are tangible. B. the assets are identifiable intangible. C. the assets are neither tangible nor identifiable intangible. 解释: C is correct. Under IFRS, the acquired ...