Case 11 9 Goodwill Impairment Testing

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    9/11 on Las Vagas

    9/11 Roundtable Report September 26, 2011 The Effects of 9/11 on the Las Vegas strip In the article "Fear and Managing in Las Vegas" the authors analyze the effects of the terrorist attacks of 9/11 on the gaming industry on the Las Vegas Strip. Coin-in slot machines were used to determine the effects of this downturn in economy because they are the purest gaming volume indicator. Immediately following the 9/11 attacks casino managers made rash decisions, laying off thousands of workers

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    Impairment Test

    Summary of Case Facts Donna Corporation operates in the U.S and Italy, and it prepares its financial statements in accordance with the U.S. GAAP for US lenders and with the IFRS for U.K. parent. U.S. operation: As of December 31, 2012, Donna owns a commercial building that represents: A cash-generating unit (CGU) under IFRSs and a long-lived asset classified as held and used under U.S. GAAP. In December 2012, Donna’s competitor sold an identical commercial building much less than asking price

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    Case 11

    Trueblood case 11-3: Masters of the Universe 1. Statement of the problem: Applying key concepts of the VIE model in ASC 810-10 (Statement 167), in order to perform a consolidation analysis for a Variable Interest Entity (VIE). 2. Summary of relevant (key) facts As the case depicts, ‘Jupiter’ is a joint venture formed by 2 unrelated parties, Saturn Inc. and Venus Inc. Jupiter has been created with the purpose of owning and operating organic clothing manufacturing and design facilities and

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    Goodwill

    | Goodwill | Research paper | | | ACC 620 - Advance entities Contents: Introduction 2 Accounting standards of goodwill development 3 Affection on SFAS 141 and SFAS 142 4 The definition of goodwill 4 Contribution to the creation of goodwill 5 Goodwill inclusion and exclusion 6 Identification of goodwill and intangible assets 7 Calculation of goodwill 7 Goodwill impairment 10 Comparison IFRS with U.S. GAAP for goodwill 11 Conclusion 13 References

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    9/11 Remember for Ever

    On September 11, 2001, at 8:45 a.m. on a clear Tuesday morning, an American Airlines Boeing 767 loaded with 20,000 gallons of jet fuel crashed into the north tower of the World Trade Center in New York City. The impact left a gaping, burning hole near the 80th floor of the 110-story skyscraper, instantly killing hundreds of people and trapping hundreds more in higher floors. As the evacuation of the tower and its twin got underway, television cameras broadcasted live images of what initially appeared

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    Impairment of Goodwill

    The Impairment of Goodwill As regulated by U.S. GAAP & IFRS By Russell Wickham Franklin University Dr. Thomas Hrubec The Impairment of Goodwill As Regulated by U.S. GAAP & IFRS Introduction Goodwill is an intangible asset that usually arises from the acquisition of a business. When the purchase price is determined, the difference between the purchase price and the fair market value of the net assets, i.e. fair market value of the assets minus the fair market value of the

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    Conspiracy Theories of 9/11

    Conspiracy Theories of 9/11 Conspiracy Theories of September 11thThere is a lot of speculation on who was actually behind what happened on September 11, 2001. On this date one of America's greatest tragedies occurred. In this tragedy, around three thousand people were killed, with a total of six thousand injured. On this day four planes were hijacked; two of them hit the Twin towers in New York city, one hit the Pentagon in Arlington Virginia just outside Washington D.C., and a fourth one crashed

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    9-11 Victims

    I’ve never read anything about the victims of 9-11 before, I knew there were only a handful of them, but I thought that they were all firefighters. Reading this article, I realized how ignorant this country and the people who live in this country can be. I realized that Americans sometimes don’t realize the victims of situations like this have a hard time afterwards, it’s not always the ones who die’s families who have the hardest time. These people were actually inside of this building, they were

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    Goodwill

    Goodwill Everyday companies are purchased and sold, mergers take place, and partnerships are formed all over the world. Once the purchaser and the seller have come to an agreement on a price or the merging companies come to an agreement, accounting needs to have a way to account for the difference between the tangible assets and the sales price and that is where goodwill comes into play. In a business combination, goodwill is measured as the difference between the price paid for an acquired

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    Fahrenheit 9/11

    Fahrenheit 9/11 This is a film that will make U.S. citizens really think about what actually happened on September 11th, 2001 and what is still happening with our country. Whether viewers of this film are fans of Michael Moore’s work or not, he keeps viewers guessing throughout about what he is going too pursued upon them next. It is almost hard as a first time viewer of this documentary to believe everything that is provided throughout the film. Moore has ways of convincing his viewers into what

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    9/11 Conspiracy Theories

    9/11 Conspiracy Theories Hannah N. Powell Floyd Central High School 9/11 Conspiracy Theories On the morning of September 11, 2001, the terrorist attack in New York caused a shock to a vast majority of the United States. We have all seen the terrible footage of the twin towers collapsing and the crash of the plane at the Pentagon and in the field in Pennsylvania. It seems almost unthinkable for our own government to potentially control the awful events of 9/11. Around 8:00 am on September

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    Eagle Impairment Loss Case

    Case #2 (Eagle Impairment Loss) Question 1: The Impairment Loss of Eagle in Italy under IFRS Recoverability test: Asset’s carrying amount exceeds the recoverable amount which is the higher of the asset’s value-in-use (discounted present value of the asset’s expected future cash flows) and fair market value less costs to sell. (IAS36-15) According to IAS36-6, “an impairment loss is the amount by which the carrying amount of an asset or a cash-generating unit exceeds its recoverable amount.

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    Muslims and 9/11

    Effects on American Muslims After 9/11 A recent survey about American Muslims living in households in the United States range from 0.2 to 0.6 percent. That means the United States holds around 418,000 to 1,254,000 American Muslims that live here. However, it never mattered to the Americans how many Muslims were in the United States till 9/11 happened to us. On September 11, 2001, two American planes were hijacked by Muslims and crashed into the Twin towers in New York City. It shocked and devastated

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    Impairment

    of your corporation’s tangible assets for possible impairments in value and also for possible impairment of value of the Goodwill booked on the corporation’s Balance Sheet, I have researched and concluded the following information and proper disclosures for XYZ Corporation. Tangible Assets Let’s begin with the tangible assets of the corporation. Over the useful life of the asset, it is necessary to periodically test for impairment. Impairment exists when the carrying value of a long-lived asset

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    9/11 Historical Event

    9/11 Macario Vidal Devry University Professor Legare April 15, 2013 9/11 On September 11, 2001 members of Al Qaeda were able to take over US planes in an act of terrorism. Two of the planes struck the Twin Towers in New York and caused them to fall taking many lives in the process. Another plane struck the Pentagon and caused damage and casualties. The last plane was on its way to another attack when it abruptly crashed in a field in Pennsylvania

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    Fahrenheit 9/11 Analysis

    The documentary genre allows filmmakers to put forward a biased account of events. Michael Moore is one such filmmaker that has exploited this genre. In his latest documentary, Fahrenheit 9/11, Moore presents a biased recount of the Iraq war. Analysis of Fahrenheit 9/11, in particular chapter eight, demonstrates the subjective nature of the documentary genre. Moore exploits a toolkit of persuasive techniques to position viewers to accept his own values and beliefs regarding the war. Moore creates

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    Chapters 9-11 Summary

    Chapter 9 Summary Majority of Chapter 9, Transportation Risk Management, speaks of the Risk Management Process. The Risk Management Process breaks down into four different categories or steps. These steps, not in any particular type of order, include Risk Review and Monitoring, Risk Identity, Risk Analysis and Risk Management. In step 1, risk identification, the goal is to capture as many transportation disruption risks as possible. Some of the techniques that are used for risk identification

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    Acca of Impairment Goodwill

    diSCuSSeS and SHowS boTH wayS of meaSuRing goodwill following THe aCquiSiTion of a SubSidiaRy, and How eaCH meaSuRemenT of goodwill iS SubjeCT To an impaiRmenT Review. IMPAIRMENT RelevanT To aCCa qualifiCaTion papeRS f7 and p2 Required 1 Calculate the goodwill arising on the acquisition of High on a proportionate basis. 2 Calculate the gross goodwill arising on the acquisition of High, ie using the fair value of the NCI. Solution 1 The proportionate goodwill arising is calculated by matching the

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    9-11

    America’s military power. When the three planes crashed into these buildings the stability of America was put into jeopardy. These planes not only hit these buildings but they also attacked the groundwork of America’s strength and authority. The 9/11 attacks were the first inland attacks on America, this clearly displayed the global powerhouse’s vulnerability. These unsuspected acts of terrorism were single handedly able to bring the United States to its knees. Most Americans had never thought

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    9/11 Terrorist Attack

    2B(4) 03 May 2011 9/11 Terrorist Attack “Smoke clears, and a wail: Where did it go? Oh, Lord, where did it go?” says N.R. Kleinfield (qtd. in Raines 30). The date of September 11th, 2001, will go down in American history forever. This terrorist attack shocked not only the United States, but every other nation in the world. On this day there was nearly 2,900 deaths, it will go down as the largest and most effective terrorist attack ever to have occurred. After the attack of 9/11 the United States

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    Goodwill Impairment

    performing step one of the Goodwill Impairment Testing we will consider two separate reporting units. The first reporting unit is the business component Medical-Surgical. Step one involves comparing the carrying value (including goodwill) with the fair value of the reporting unit. Carrying Value without Goodwill Carrying Value of Goodwill Total Carrying Value including Goodwill $118,800,000 3,200,000 $122,000,000 Fair Value Difference Carrying Value including Goodwill $125,000,000 FV > CV

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    Case 10-2 Eagle Impairment Case

    Case 10-2 Eagle Impairment Case Question #1 Under IFRS’ International Account Standard No.36^15 an asset must be assessed for indicators of impairment at the end of each reporting period. The information provided for the commercial building in Italy does not say whether there are is an event or change in circumstances that indicate that book value of the asset may not be recoverable. Since there is no indicator mentioned, one possibility would be that no investigation of impairment take place and

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    Case 11.9 - Goodwill Impairment Testing

    Hockey Equipment. During our audit, certain accounting treatments by Galaxy regarding goodwill impairment were found to possibly contradict with the Accounting Standard Codification. Based on my research of the ASC, my recommendations are that management should perform an interim goodwill impairment test at the end of third quarter of fiscal year 2009; and that management should not carry forward the 09 goodwill impairment test for Fitness and Hockey in 2010. Galaxy is in a competitive industry in which

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    Eagle Impairment Case

    Eagle Impairment Case The following report outlines an analysis of Eagle Company’s assets in Serbia and Italy. With the information provided, we have created a detailed report to assess which assets should be impaired along with its impairment value under the IFRS and US GAAP standards. Eagle in Italy Under IFRS: Eagle owns a commercial building in Italy. The carrying amount is $1,100 with $900 being the value in use. According to IAS 36 P18, “An asset is impaired when its carrying amount

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    Text 9 and 11

    Compare the attitudes towards food in text 9 and 11. I will be comparing the attitudes of writers who are vegetarians and a chef who eats red meat. Firstly, both texts are very enthusiastic about their topics of food. Text 11 which is about turning vegetarian or being vegetarian it eases the readers in to the passage as it’s not in an imperative or bossy tone. It relaxes readers as the author begins with “take your time” which immediately removes all pressure away which is a tactic to persuade and

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    Goodwill Impairment

    Goodwill Impairment – FASC Section 350 a. What is Step 1 in the two step process for evaluating goodwill? The first step of the goodwill evaluation process compares the fair value of a reporting unit with its carrying amount, including goodwill (350-20-35-4). b. What is Step 2 in the two step process for evaluating goodwill? The second step of the goodwill evaluation process compares the implied fair value of reporting unit goodwill with the carrying amount of that goodwill (350-20-35-9)

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    9-11-2001

    September 11th the day both Flight 175 and Flight 11 hit the World Trade Center I was too young to remember, But my mother remembers it as if it were yesterday. At 8:46am as the North Tower was struck by Flight 11 my mother was driving my grandmother to her Chemotherapy. She heard it on the radio of her blazer. “I was shocked and afraid, I had the constant thought of wondering what was going to happen next” she recalled as she relived the day in her mind. By 9:04am, the time that the South Tower was hit

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    9/11 Address to Nation

    (Brief Introduction) Today I will be reciting President Bush’s address to the nation regarding the terrorist attacks that took place on 9/11. (Memorized Speech) Good evening. 

 Today, our fellow citizens, our way of life, our very freedom came under attack in a series of deliberate and deadly terrorist acts. The victims were in airplanes or in their offices: secretaries, businessmen and women, military and federal workers, moms and dads, friends and neighbors. Thousands of lives were

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    Goodwill Recognition and Impairment

    1. According to ASC 805, verbatim: The acquirer shall recognize goodwill as of the acquisition date, measured as the excess of (a) over (b): a. The aggregate of the following: 1. The consideration transferred measured in accordance with this Section, which generally requires acquisition-date fair value (see paragraph 805-30-30-7) 2. The fair value of any noncontrolling interest in the acquiree 3. In a business combination achieved in stages, the acquisition-date fair value

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    The Events of 9/11

    9/11 There are many factors and events that have impacted and changed America from 1946-2012. One major event from this time period was the terrorist attacks on September 11, 2001, which is referred to as 9/11. 9/11 was one of the worst terrorist attacks in American history, and changed the country forever. This article will be discussing 9/11 in detail. In particular, we will go over the events that led up to the attack and who was involved. After that the details of the attack will

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    9/11 Reaction

    9/11 Reaction Paper This documentary is centered on Ladder 1 and Engine 7’s response to 9/11. Before 9/11 James Hamlon explains that him and his team would do practice drills in the World Trade Center. By doing this they were able to learn the building layout. Ladder1 was one of the first firehouses to respond to the 9/11 disasters. James and his team responded to building one of the World Trade Center. When the tower was hit it knocked out all the internal communications, except for emergency

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    Who Care About the Goodwill

    IFRS Who cares about goodwill impairment? A collection of stakeholder views April 2014 kpmg.com/ifrs Contents 01 02 03 04 06 08 10 12 14 16 17 18 20 21 Time to engage Exploring the issues Key themes The academic research Is goodwill impairment testing relevant? Is goodwill impairment testing effective? What are the difficulties? Do we need all of these disclosures? What are some of the alternatives? We have three unanswered questions A call to action Appendix 1: The interviewees Appendix

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    Goodwill Impairment

    Memo TO: Professor Brown FROM: Carissa Lambert DATE: April 6, 2015 SUBJECT: Case 11-9 Goodwill Impairment I think that Galaxy management should have performed an interim goodwill step 1 impairment test. Although it was not required, I think it could have been beneficial considering the declines of the past few quarters. They did review ASC 350 and determined that the test was not necessary. If they reviewed ASC 350 then we might assume that they performed a qualitative assessment of the factors

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    Goodwill Impairment Case

    Keville William Brown 797AT Case Study April 9, 2015 1. No, management did not have to perform an interim goodwill step 1 impairment test as of September 30, 2012. In December of 2011 Galaxy used an external valuation firm to perform its goodwill impairment analysis. This showed that each reporting unit passed step 1 of the impairment test because the fair value of their equity was well above the book value of their equity. In Q1 and Q2 following this impairment analysis earnings were below

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    Case 11-9

    Case 11-9 Yes management should have performed an interim goodwill step 1 impairment test as of September 30, 2012. The FASB Accounting Standards Codification detailed when an impairment test for goodwill is needed based on various circumstances. To determine whether a two-step test is necessary a qualitative assessment must be completed first. One of the most important pieces of information of Galaxy Sports Inc. at the September 30, 2012 date was the current market environment. Galaxy had experienced

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    9/11 Tach

    Since 9/11, The People in This Country Have Become More Security Conscious The terrorist attacks of 9/11 will be remembered as one of the most profound events that changed America drastically. People do not feel safe when the travel as they did before the terrorist attacks. Today just about everyone is a suspect. I saw on a talk show where a 5yr old boy from Normandy Park, FL. was detained and searched by TSA all because he has the same name as a terrorist who was wanted by the Federal Government

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    Impairment

    purpose of the impairment test. (1 Mark) 2. Name two (2) assets excluded from the application of IAS 36. (1 Mark) 3. When does an entity conduct an impairment test? (1 Mark) 4. Name two (2) assets subject to an annual impairment test. (1 Mark) 5. How is an impairment loss calculated? (1 Mark) 6. Define “recoverable amount”. (1 Mark) 7. Define a “cash generating unit”. (1 Mark) 8. How do you account for an impairment loss incurred by a cash generating unit? (1 Mark) 9. Name two

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    2,976: the Effects of 9/11

    English Thursdays - 5:30 2,976: The Effects of 9/11 Eleven years ago, the United States of America had a hugely different attitude towards terrorism than it does now. There was no thought of any act of violence being done on "our soil" only those "other" countries. Ten years later, the effects of 9/11 and its aftermath are still being seen in America. Even more than Pearl Harbor or the assassination of President John F. Kennedy, the 9/11 attacks stand alone as a seminal moment in the modern

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    Goodwill Impairment at Jackson Enterprises Case

    Xinyun Zhang ACCT325 Individual Case Goodwill Impairment at Jackson Enterprises Case 1. When is a company required to perform the two-step test for goodwill impairment? Explain in your own words and provide citation from the ASC. Goodwill is considered impaired when the implied fair value of goodwill in a reporting unit of a company is less than its carrying amount, or book value, including any deferred income taxes. By qualitative factors, if the fair value is less than its book value

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    9/11 Media Coverage

    9/11 Media Coverage The attacks that took place on September 11, 2001 were one of the biggest tragedies in the history of the United States. It is reported that in these attacks 2,996 people were killed and there was at least $10 billion dollars in property and infrastructure damage. As soon as the attacks took place, media coverage began. Everyone was shocked at what had just happened and no one could believe that the United States was under attack. Media coverage of this event lasted for months

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    Goodwill Impairment

    Case 1 Goodwill Impairment Testing Should management have performed an interim goodwill impairment test as of September 30, 2010? Galaxy Sports Inc. (Galaxy) is a U.S. based manufacturer of sports equipment. It is an SEC registrant with one operating segment with three separate reporting units: fitness, golf and hockey. The fitness is the largest division of Galaxy with allocated goodwill of $200 million. The golf division reports $130 million of goodwill and the hockey has $30 million of goodwill

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    Conspiracies 9/11

    in Jamestown Virgina." Jamestown. Milk and Honey http://www.genealogical-gleanings.com/Jamestown.htm. [ 9 ]. Ancestors in Jamestown Virgina." Jamestown. Milk and Honey http://www.genealogical-gleanings.com/Jamestown.htm. 10The Jamestown Massacre - Secrets of the Dead channel4.com Produced and directed by Alexander Marenco television corp documenrary http://youtu.be/JQnkQQuzFdg [ 11 ]. Ancestors in Jamestown Virgina." Jamestown. Milk and Honey http://www.genealogical-gleanings.com/Jamestown

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    9/11 the Terrorist Attacks

    Ashton T. Mason Ms. Denny Engl. 1101 28 Jan 2016 The Consequences of 9/11 September 11, 2001 is a day that many Americans will never forget. On that morning, the United States of America was viciously attacked by terrorists, resulting in thousands of lives being lost. Both the Twin Towers in New York and the Pentagon in Washington DC were destroyed. The tragic events of September 11, 2001, forever transformed American society by implementing new defense mechanisms and combating terrorism

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    9-11 Attack

    Al Qaeda Aims at the American Homeland “Jihad against the Americans,” Bin Laden addressed in the 9/11 Commission Report. It is the official report of the events leading up to the September 11, 2001 attacks. Bin Ladin was not the first to introduce this plan to attack the twin towers; the organization and origins of the 9/11 plot was created by three subordinate commanders: Khalid Sheikh Mohammed (KSM), Riduan Isamuddin (known as Hambali), and Abd al Rahim al Nashiri. Most of the attention and

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    Conspiracy Theories of 9/11

    Conspiracy Theories of September 11th There is a lot of speculation on who was actually behind what happened on September 11, 2001. On this date one of America's greatest tragedies occurred. In this tragedy, around three thousand people were killed, with a total of six thousand injured. On this day four planes were hijacked; two of them hit the Twin towers in New York city, one hit the Pentagon in Arlington Virginia just outside Washington D.C., and a fourth one crashed in Pennsylvania, the

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    Goodwill Impairment

    IMPAIRMENT Depreciation, depletion, and amortization reflect a gradual consumption of the benefits inherent in an operational asset. An implicit assumption in allocating the cost of an asset over its useful life is that there has been no significant reduction in the anticipated total benefits or service potential of the asset. Situations can arise, however, that cause a significant decline or impairment of those benefits or service potentials. An extreme case would be the destruction of a plant

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    Goodwill

    Goodwill has long been a controversial subject. Wines and Ferguson (1993) and McCarthy and Schneider (1995) documented the fact that the controversy regarding the accounting for goodwill in US and abroad had existed since the early 1900s. The controversy focused on the recognition of goodwill as an asset, on its treatment and its link to the income statement. A search of the accounting literature yields two definitions of goodwill. One is that goodwill is the excess of purchase price over fair value

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    Goodwill Impairment Test

    government spending to stimulate the economy is not free. The funds are not going to come from thin air. The government has two options to generate the money without increasing taxes, borrowing the money domestically, or from foreign governments. Both cases increase the national debt, or cut some government programs to stimulate others. Borrowing the money domestically, from local investors, will stop these investors from creating new businesses. This will lead to less job creation in the economy. When

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    Post 9/11

    various terrorist groups are hostage taking or kidnaping, they try to gain leverage against the military by using these types of techniques. Terrorist are coming up with many different ways to attack and have included hijacking planes as we have seen on 9/11. There is no possible way to avoid terrorism as they do not follow any laws or respect anything that is put into place. The military is doing its best to keep the terrorism threats down to a minimum. There is no definite way to determine if any

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    9/11 Coverup

    9/11 Cover-up America's top military leaders drafted plans to kill innocent people and commit acts of terrorism in US cities to trick the public into supporting a war against Cuba in the early 1960s. Approved in writing by the Pentagon Joint Chiefs, Operation Northwoods even proposed blowing up a US ship and hijacking planes as a false pretext for war. [ABC News, 5/1/01, Pentagon Documents] 1996-2001: Federal authorities are aware for years before 9/11 that suspected terrorists with ties to

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