Based On Trueblood Case 08 2 Copyright 2006 Deloitte Development Llc All Rights Reserved

  • Polluter Cash Flows Case

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Pharmagen Case

    Case 09-2 Pharmagen Pharmaceutical Development Funding On January 1, 2006, Pharmagen, a pharmaceutical company (“Pharma” or the “Company”), entered into a funding agreement (“Agreement”) with Company XYZ, an unrelated third-party private equity investor (“PEI”). The PEI has no prior relationship or business operations related to Pharma. As part of the Agreement, Pharma will receive up to a total of $500 million from the PEI for research and development (“R&D”) costs incurred by Pharma for

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  • Case

    Case 11-4 Functional Currency Determination — IFRS 2009: Sparkle Company is a Nigerian diamond mining company. (Nigerian currency is the Naira (NGN).) Sparkle is a joint venture, 50 percent owned by Shine and 50 percent owned by Brighten. Both Shine and Brighten are U.S.-based companies with US$ functional currency. This year, Sparkle had several transactions with its joint venture owners and outside parties. The details of Sparkle’s transactions are as follows: Loans    $1 million from Brighten

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  • Polluter Cash Flows Case

    Case 11-1 Polluter Corp. Polluter Corp. (the “Company”), an SEC registrant, operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility, which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e., the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs, the Company recorded the EAs as intangible

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  • Case Study

    Case 12-05 Aren’t We Done Yet? LabCo is a large construction contracting firm that serves a variety of industrial customers that purchase machinery and equipment from LabCo. LabCo’s business primarily involves the design and manufacture of large industrial-sized machinery and tooling that is used by its customers in manufacturing parts and components for fighter jets, transport planes, and other aerospace-related machinery and equipment. All of LabCo’s construction contracts involve the design, development

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  • Billy’s Beats Inc. Case

    Case 11-8 Billy’s Beats Inc. Billy’s Beats Inc. (Billy’s), an SEC registrant, is a new audit client with a fiscal year-end of December 31, 2011. Billy’s manufactures musical instruments. Billy’s acquired Little Drummer Boy Inc. (Little Drummer) in 2011 for $575 million in cash. The fair value of significant assets acquired was determined by an external valuation specialist and included property, plant, and equipment totaling $865 million (based on an appraisal of the market prices of similar assets)

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  • Deloitte and Touche Case “Bricks & Mortar”

    Case 2: Deloitte and Touche Case “Bricks & Mortar” Due Date: Tuesday, November 6th, 2012, beginning of class You may prepare the solution to this case in groups of up to 4 people. Your solution to this case must be typed. Please include your names on a cover sheet to the assignment. Students must submit one case solution per group. I suggest that you each bring a copy of your solution to class to use during class discussion of the case. The purpose of this case is for you to work on your research

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  • Case 12-02 de

    Case 12-02 To Recognize or Not to Recognize, That Is the Question Shakespeare Inc. (“Shakespeare” or the “Company”) is a privately held book printing and publishing company with a December 31 year-end. The summary balance sheet as of December 31, 2010, included: Current assets Noncurrent assets Total assets Current liabilities Noncurrent liabilities Total liabilities Total shareholder equity $ 6,500,000 28,250,000 $34,750,000 $ 4,500,000 13,750,000 $18,250,000 $16,500,000 The summary results of

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  • Case 10-3: Restructuring Costs

    Case 10-3 Restructuring Costs Pharma Co. (Pharma or “the Company”) is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma is in the process of restructuring a business line. As part of the restructuring, the Company is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area. The relocation

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  • Trueblood Case 11 3 Master of the Universe

    Case 11-3 Master of the Universe Saturn Inc. (“Saturn”) and Venus Inc. (“Venus”), two unrelated parties, form Jupiter, a joint venture. Saturn owns 51 percent of Jupiter and Venus owns 49 percent of Jupiter. The purpose of Jupiter is to own and operate organic clothing design and manufacturing facilities and sell organic clothing to unrelated retailers. When Jupiter was formed, Saturn contributed $561 million to Jupiter and Venus contributed four manufacturing facilities with an assembled workforce

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  • Case 11 1 Polluter Corp

    Accounting 5110 – Fall 2012 Critical Writing Case Section 1 by 7:30 am Section 2 by 3:40 pm Section 3 by 10:45 am Due November 21, 2013 Please submit your memo in Canvas The attached case presents an accounting dilemma and asks you to provide guidance on the proper accounting. Prepare your guidance in memo format. The purpose of this assignment is to help you recognize an accounting problem, gather and weigh relevant information, consider and evaluate alternatives, and reach and articulate

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  • Deloitte Trueblood Case Drug King 4-8

    exercise price of the option appears to be sufficiently favorable and it is probable at inception that it will be exercised. For all assets, outside counsel for DrugKing has concluded that the transfers isolate the transferred assets (i.e., the assets have been put presumptively beyond the reach of DrugKing and its creditors, even in bankruptcy or other receivership). Also, for all transfers a presumption exists that the respective call option provides the transferor of the financial assets with a more-than-trivial

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  • A2 Case

    Case 09-7 A2 Auto Corporation Impairment A2 Auto Corporation (“A2 Auto”) is one of the world’s largest manufacturers and distributors of automobiles and automobile ancillary parts operating in the Asia Pacific and American Markets. A2 Auto’s automotive operations include the design, manufacture, assembly, and sale of passenger cars, recreational and sport-utility vehicles, minivans and trucks, and related parts and accessories. In its Form 10-K, filed with the U.S. Securities and Exchange Commission

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  • Case 11-3 Master of the Univers

    Case 11-3 Master of the Universe Saturn Inc. (“Saturn”) and Venus Inc. (“Venus”), two unrelated parties, form Jupiter, a joint venture. Saturn owns 51 percent of Jupiter and Venus owns 49 percent of Jupiter. The purpose of Jupiter is to own and operate organic clothing design and manufacturing facilities and sell organic clothing to unrelated retailers. When Jupiter was formed, Saturn contributed $561 million to Jupiter and Venus contributed four manufacturing facilities with an assembled workforce

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  • Deversity in Deloitte

    Deloitte and Touche | Final Paper | | HR582 Managing Global Diversity | | Owner | 10/21/2010 | | Deloitte Diversity Audit Organizational Background: Deloitte is a staple in the financial accounting industry for over 100 years. In this time frame they have continued to revamp themselves to still remain relevant not only for their trade of accounting but developing its primary asset, their employees. Deloitte help set the standard after the crash with audits and regulations

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  • Accounting Case

    Case 12-02 To Recognize or Not to Recognize, That Is the Question Shakespeare Inc. (“Shakespeare” or the “Company”) is a privately held book printing and publishing company with a December 31 year-end. The summary balance sheet as of December 31, 2010, included: Current assets Noncurrent assets Total assets Current liabilities Noncurrent liabilities Total liabilities Total shareholder equity $ 6,500,000 28,250,000 $34,750,000 $ 4,500,000 13,750,000 $18,250,000 $16,500,000 The summary results of

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  • Lack of Information Case

    Case 10-4 Lack of Information As indicated in the following memo, Lack of Information (LOI) has identified obligations to handle and dispose of asbestos upon retirement of several of its warehouses. Also as reflected in the memo, LOI has decided that it is not required to recognize any liabilities related to these obligations because it has asserted that the obligations are not probable or that it does not have sufficient information available. Required: • For each identified obligation, determine

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  • Hurricane Case

    Case 07-8 Hurricane William Euker Corporation (Euker) has a manufacturing plant and sales office in the Gulf Coast Region. The damage caused by Hurricane William (Hurricane), a Category 5 hurricane, has rendered Euker’s manufacturing plant inoperable and has also forced Euker to rent temporary office space in Houston to accommodate its sales force. Euker will continue to make fixed monthly lease payments for idle (but otherwise operable) machinery in the plant. Additionally, the processing volume

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  • Case: 10-2 Eagle Impairment Loss

    Case 04-4 Three Little Pigs, Inc. Three Little Pigs, Inc. (PIGS), a public entity, is a vertically-integrated provider of pork products to the wholesale and retail food service and institutional markets in the United States. The Company produces approximately 4.1 million hogs per year and processes the majority of the hogs in its own facilities. The Company also sells a portion of the hogs produced (live hogs) to outside third parties. PIGS does not have any firm commitments to sell live hogs to

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  • Case 8-2 Sonner or Later

    Case 08-2 Sooner or Later On January 1, 2006, Sooner or Later Inc. granted 1,000 “at-the-money” employee stock options (i.e., the exercise price was equal to the stock price on the grant date). To align the compensation of the employees with the financial performance of the company, the award will vest only if cumulative revenue over the following three-year reporting period is greater than $10 million and the employees are still employed by Sooner or Later. As of the date of the grant, management

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  • Accounting Theory Case

    Case 10-7 Impaired Abilities Scenario A On March 31, 2010, at the end of its first quarter, Company A owned a portfolio of investment-grade, fixed-rate debt securities classified as available for sale. Because of interest rate increases that occurred between the date that certain securities were acquired and March 31, 2010, a material portion of the portfolio was “underwater.” Company A evaluated this decline in fair value to determine whether it is other than temporary and concluded that the decline

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  • Case 11-9 Goodwill Impairment Test

    Case 11-9 Goodwill Impairment Testing  Galaxy Sports Inc. (Galaxy), a U.S.-based manufacturer of sports equipment, is a calendar year-end SEC registrant with one operating segment and the following three reporting units: o Fitness Equipment. o Golf Equipment. o Hockey Equipment.   Galaxy is in a competitive industry with several publicly traded companies in which growth and profitability are tied to the market and consumer demand. Three reporting units are appropriate because discrete financial

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  • Case 13-9 Zou’s Fencing Controls

    Case 13-9 ZOU’s Fencing Controls ZOU Fencing Inc. (ZOU Fencing or the Company) is a public company in the United States that files quarterly and annual reports with the SEC. ZOU Fencing has five manufacturing facilities located in Missouri and produces and provides chain-link fencing to customers throughout the Midwest (Wisconsin, Indiana, Michigan, Ohio, Illinois, and Iowa) via rail car. ZOU Fencing sells chain-link fencing to customers under free on board (FOB) shipping point terms. Therefore

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  • Case Study

    Case 05-3 Cherry Apple, Inc. (Apple) is a publicly traded company that manufactures fruity beverages. During the current year, Apple decided to add a series of mango-flavored beverages to its current product line. Management anticipated that the costs associated with developing the new product line and ramping up production would be significant. In an effort to defray some of the costs and manage the risk associated with the new product line, Apple identified a partner, Berry, Inc. (Berry), and

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  • Case

    Case 11-7 Food for Thought Allfoods Corp. (Allfoods) is a calendar year-end company. On February 1, 2009, Allfoods announced that it was acquiring 80 percent of the outstanding common stock of Baked Beans Corp. (Baked Beans) in a business combination. On the acquisition date, Allfoods paid $40 million in cash and issued two million shares of Allfoods common stock to the selling shareholders of Baked Beans. All of the outstanding stock options granted to employees of Baked Beans will be replaced with

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  • Trueblood Case Pharmagen

    The issue in Trueblood Case 09-2 is how to account for the funding that Pharmagen pharmaceutical company will receive from Company XYZ for research and development into a new drug, X. They also have to account for the royalty payments that Pharmagen will owe Company XYZ in the future. Pharmagen pharmaceutical company is working on developing a new drug, X. They have been self-funding the research and development costs. They entered into a Funding Agreement with Company XYZ, a private equity investor

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  • Research Case

    Research Case 3: Trueblood Cases 12-03 Provisions and Contingencies Scenario 1 Energy Inc. (Energy), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) IFRSs in reporting to its parent and (2) U.S. GAAP for reporting to its U.S.-based lender. Energy’s operations sometimes result in soil contamination. Energy cleans up this contamination when required to do so under the laws of the particular country in which

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  • Case 06-7: Crazy Computers

    Case 06-7: Crazy Computers Page 1 PROFESSOR’S DISCUSSION MATERIALS Objectives of the Case This case gives students an opportunity to evaluate revenue recognition issues regarding extended warranty contracts. Applicable Professional Pronouncements ASC 605-20, Revenue Recognition: Services (ASC 605-20) (FASB Technical Bulletin No. 90-1, Accounting for Separately Priced Extended Warranty and Product Maintenance Contracts (Technical Bulletin 90-1)) ASC 944, Financial Service — Insurance (ASC 944)

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  • Case Study

    Case 13-03 Hearts ‘R Us Preferred Stock Classification Hearts ‘R Us (“Hearts” or “the Company”) is an early-stage research and development medical device company. Hearts has no current products in the marketplace but is in the final stages of going to market with the Heart Valve System. All preliminary trials have been approved by the FDA, and the Company is in the final trial; once the final trial is complete, the Company will present the product to the FDA for final approval. If approved by the

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  • Deloitte Case 13-08

    Case 13-08 overview M international (M) and W Inc (W) decided to enter a long term litigation, due to a patent rights violation. M being the demandant and W the respondent. Not enough information was provided in relation to the charges or the patent. To properly understand the events a chronological descripcion of the litigation is to be provided. Events: Problems to be addressed Is necessary to understand the proper and logical accounting literature to address the matter previously

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  • Revenue Recognition Case

    Case 09-1 Velocity Cellular In conjunction with quarterly review procedures, the controller of Velocity Cellular Services (Velocity or the Company) provided the audit engagement team with background information about the Company’s promotion of its new prepaid phone service plan. The controller also provided the engagement team with an accounting memo discussing the Company’s new plan. MEMO To: From: Subject: Date: Audit Engagement Team Controller, Velocity Cellular Services Accounting

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  • The Case of the Unidentified Industries—2006

    9-207-096 REV: APRIL 10, 2008 The Case of the Unidentified Industries—2006 Educational material supplied by The Case Centre Copyright encoded A76HM-JUJ9K-PJMN9I Order reference F265469 If you were asked to visualize (in income statement and balance sheet form) the financial structure of a typical firm in one particular industry, do you think you could do it? How close to your “vision” do you think the “reality” would be? What if you were asked to do the same experiment covering 14

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  • Restructuring Case

    Case 10-3 Restructuring Costs Pharma Co. (Pharma or “the Company”) is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma is in the process of restructuring a business line. As part of the restructuring, the Company is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area.

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  • Case 12.1

    Case 12-1 An Unlikely Alliance? Meyer Inc. (“Meyer”) and Saban Company (“Saban”) are investors in energy venture Florabama, an independent power producer with one power plant located in the southwestern United States. Meyer owns 60 percent of Florabama, and Saban owns 40 percent of Florabama. Meyer and Saban obtained their ownership in Florabama in February 2011 by contributing cash in a ratio equal to their ownership percentages. The terms of the venture arrangement permit Saban to purchase

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  • Case08-4 Deloitte

    Case 08-4 The Bear Minimum Big Bear Power is a public utility company that has posted strong financial results for several years. Big Bear has positive cash flow, and it is in compliance with all its debt covenants. Big Bear leases a combustion turbine from Goliath Co for a 10-year non- cancelable term. The lease agreement is signed on December 15, 2004 and Big Bear’s right to use the turbine begins on January 1, 2005. Various provisions and other facts from the lease are listed below. Provision

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  • Deloitte 15 - 5

    Case 15-5 Trouble at the Resort Resort Co. (the “Company”) is a private company that operates luxury hotel properties. As of December 31, 2010, Resort Co. had $432 million in uncollateralized term loans (the “Original Debt”) outstanding with two lenders, Bank A ($129.6 million) and Bank B ($302.4 million). Note that these are not participating loans. Further, issuance costs associated with the Original Debt in the amount of $3 million remained unamortized as of December 31, 2010 ($900,000

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  • Case 09-09

    Case 09-9 Bricks & Mortar Bricks & Mortar Co. (the “Company”), an SEC registrant, is a manufacturer of construction equipment. The Company has been in business for more than 50 years, operating profitably for the past 25. In addition, it has an applicable tax rate of 40 percent and no unused tax loss or credit carryforwards. The Company’s fiscal year ends on December 31. In prior years, the Company determined it had no uncertain tax positions that required recognition under ASC 740. The last

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  • Case 09-9

    Case 09-9 Bricks & Mortar Bricks & Mortar Co. (the “Company”), an SEC registrant, is a manufacturer of construction equipment. The Company has been in business for more than 50 years, operating profitably for the past 25. In addition, it has an applicable tax rate of 40 percent and no unused tax loss or credit carryforwards. The Company’s fiscal year ends on December 31. In prior years, the Company determined it had no uncertain tax positions that required recognition under ASC 740. The last

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  • Case 2

    Case 09-1 Velocity Cellular In conjunction with quarterly review procedures, the controller of Velocity Cellular Services (Velocity) provided the audit engagement team with background information about Velocity’s promotion of its new prepaid phone service plan. The controller also provided the engagement team with an accounting memo discussing Velocity’s new plan. MEMO To: From: Subject: Date: Audit Engagement Team Controller, Velocity Cellular Services Accounting for New Prepaid Phone Service Plan

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  • Case 08-2 Sooner or Later

    Case 08-2 Sooner or Later On January 1, 2006, Sooner or Later Inc. granted 1,000 “at-the-money” employee stock options (i.e., the exercise price was equal to the stock price on the grant date). To align the compensation of the employees with the financial performance of the company, the award will vest only if cumulative revenue over the following three-year reporting period is greater than $10 million and the employees are still employed by Sooner or Later. As of the date of the grant, management

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  • Case 11-1: Polluter Corp.

    Case 11-1: Polluter Corp. Page 1 Suggested Solution -- Case 01 Objectives of the Case This case gives students an opportunity to apply cash flow principles to determine the appropriate classification of various transactions in the statement of cash flows. Applicable Professional Pronouncements ASC 230, Statement of Cash Flows (ASC 230) IAS 7, Statement of Cash Flows (IAS 7) Discussion 1 — Purchase of 2012 Emission Allowances What is the appropriate classification in the statement of cash flows

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  • Eye Vision Case and Memo

    Case 10-11 Eye Vision Inc. Eye Vision Inc. (Eye Vision) has been in the business of manufacturing medical devices for eye treatments for more than 20 years. Eye Vision enters into contractual arrangements to sell its equipment to large hospitals and universities throughout the United States. Eye Vision’s contractual arrangements also offer an initial option to purchase a two-year separately priced maintenance agreement for the equipment. There has been a significant increase in sales during the first

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  • Case 11-9 Goodwill Impairment Testing

    Case 11-9 Goodwill Impairment Testing  Galaxy Sports Inc. (Galaxy), a U.S.-based manufacturer of sports equipment, is a calendar year-end SEC registrant with one operating segment and the following three reporting units: o Fitness Equipment. o Golf Equipment. o Hockey Equipment.  Galaxy is in a competitive industry with several publicly traded companies in which growth and profitability are tied to the market and consumer demand.  Three reporting units are appropriate because

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  • Case 4-4

    Case 04-4 Three Little Pigs, Inc. Three Little Pigs, Inc. (PIGS), a public entity, is a vertically-integrated provider of pork products to the wholesale and retail food service and institutional markets in the United States. The Company produces approximately 4.1 million hogs per year and processes the majority of the hogs in its own facilities. The Company also sells a portion of the hogs produced (live hogs) to outside third parties. PIGS does not have any firm commitments to sell live hogs to

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  • Case 04-4 Three Little Pigs, Inc.

    Case 04-4 Three Little Pigs, Inc. Three Little Pigs, Inc. (PIGS), a public entity, is a vertically-integrated provider of pork products to the wholesale and retail food service and institutional markets in the United States. The Company produces approximately 4.1 million hogs per year and processes the majority of the hogs in its own facilities. The Company also sells a portion of the hogs produced (live hogs) to outside third parties. PIGS does not have any firm commitments to sell live hogs to

    Words: 998 - Pages: 4

  • Copyright Cases in Us

    Case name | Reporter | Court/Year | Findings | Wheaton v. Peters | 33 U.S. (8 Pet.) 591 | 1834 | There is no such thing as common law copyright and one must observe the formalities to secure a copyright. | Baker v. Selden | 101 U.S. 99 | 1879 | Idea-expression divide. | Burrow-Giles Lithographic Co. v. Sarony | 111 U.S. 53 | 1884 | Extended copyright protection to photography. | White-Smith Music Publishing Company v. Apollo Company | 209 U.S. 1 | 1908 | Reproduction of the sounds of musical

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  • Case 08-2

    Bret, Mike) Date: June 12, 2012 Subject: Acctg 642: Case 08-2, Sooner or Later Inc. Statement of Facts On January 1, 2006 Sooner or Later Inc. granted 1,000 stock options. The exercise price of the options is equal to the stock price at the grant date. The company has included the following provisions to the options: 1. Stocks options will only vest if the cumulative revenue over the following 3-year period is greater than $10 million 2. The employee must still be employed by the company.

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  • Case 09 1 Velocity Cellular

    Case 09-1 Velocity Cellular In conjunction with quarterly review procedures, the controller of Velocity Cellular Services (Velocity or the Company) provided the audit engagement team with background information about the Company’s promotion of its new prepaid phone service plan. The controller also provided the engagement team with an accounting memo discussing the Company’s new plan. MEMO To: From: Subject: Date: Audit Engagement Team Controller, Velocity Cellular Services Accounting for New Prepaid

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  • Regional Case Study

    2007 Deloitte Tax Case Study Competition Regional Case Study This is the story of the Vitalité health and fitness phenomenon created by three American heroes. You’ve worked out in their gyms, bought their nutrition books, and devoured their frozen entrees – and you’ve seen them a hundred times on The Ophira Show! You even spent months wearing their “Cal Pal” to find out how many calories you burned. Here’s the story of how they rocketed to the top and the fallout of their success. Macy. When she

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  • Case Study Analysis

    Case 11-4 Functional Currency Determination — IFRS 2009: Sparkle Company is a Nigerian diamond mining company. (Nigerian currency is the Naira (NGN).) Sparkle is a joint venture, 50 percent owned by Shine and 50 percent owned by Brighten. Both Shine and Brighten are U.S.-based companies with US$ functional currency. This year, Sparkle had several transactions with its joint venture owners and outside parties. The details of Sparkle’s transactions are as follows: Loans    $1 million from Brighten

    Words: 432 - Pages: 2

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