ACCOUNTING FOR GOODWILL: A CRITICAL EVALUATION
... number of acquisitions and mergers, coupled with the increasing amounts
paid for goodwill, have brought the goodwill problem to the debating forum once again, perhaps now more than ever before. Davis (1992:76)
cited the fact that a far larger component of companies' acquisition price
comprises goodw ...
everett spinco, inc.
... statement. That section is incorporated herein by reference.
Item 5. Directors and Executive Officers.
The information required by this item is contained under the section “The Transactions—Board of Directors
and Executive Officers of Everett Following the Merger; Operations Following the Merger” of ...
Lamb Weston Holdings, Inc. (Form: 10-12B/A, Received
... Section 1. Number, Election, and Terms of Directors . Subject to the rights, if any, of the holders of any series of Preferred Stock to elect
additional Directors under circumstances specified in a Preferred Stock Designation, the number of the Directors of the Corporation will not be
less than 7 no ...
ARM Security, Inc. (Form: 424B3, Received: 09/24
... The unaudited pro forma statement of operations for the year ended December 31, 2012 (“Pro Forma Year”) has been prepared to give
pro forma effect to the Transactions as if they had occurred on January 1, 2012. The unaudited pro forma consolidated statement of operations
data included in this prospe ...
... Tea is indigenous to India and is an area where the
country takes a lot of pride. This is mainly because of its pre-
AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION
... . Taxation of the Company as a corporation if it fails to qualify as a REIT
for federal income tax purposes and the resulting decreases in cash
available for distribution.
. The inability of the Company to control the operations of the Services
Company, which could result in decisions that do not r ...
AON CORP (Form: 10-K, Received: 03/01/2007 17
... years prior appeared to have been used for financial accounting purposes. The Company also announced that the Audit Committee of the Board
of Directors had commenced a comprehensive review of option grant date practices and related accounting issues. That review has been
substantially completed, and ...
... solutions, including wireless, long distance voice and data transport, global Internet Protocol (IP), local and
multiproduct bundles. Sprint operates a 100% digital personal communications service (PCS) wireless network
with licenses to provide service to the entire United States population, includi ...
... The AASB strongly disagrees with the preliminary view that a single measurement
basis for all assets and liabilities may not provide the most relevant information for
users of financial statements. The DP does not explore the possibility that a single
measurement basis (or model) could allow for pra ...
FITBIT INC - cloudfront.net
... Our platform enables all types of people to get fit their own way, whatever their interests and goals. Our users range from people
interested in improving their health and fitness through everyday activities to endurance athletes seeking to maximize their performance.
To address this range of needs, ...
... After two record years in 2004 and 2005, Bekaert again had a good year in 2006. These are some of the highlights.
Geographically, there are many changes under way. The BRIC countries – Brazil, Russia, India and China – are
playing an increasingly important role in the growth of the world economy. Wi ...
BGC Partners, Inc. (Form: 10-K, Received: 03/12
... amended, which we refer to as the “Exchange Act.” Such statements are based upon current expectations that involve risks and uncertainties.
Any statements contained herein or in documents incorporated by reference that are not statements of historical fact may be deemed to be
forward-looking stateme ...
Gannett SpinCo, Inc. - Morningstar Document Research
... (as defined below) to call a special meeting of stockholders at the request of stockholders who then own not less than 20% of
the outstanding shares of common stock of SpinCo and meet reasonable requirements specified therein (including but not
limited to advance notice, required disclosures, permi ...
Engility Holdings, Inc. - corporate
... aggregate fractional shares into whole shares, sell the whole shares in the open market at prevailing market prices and distribute the aggregate net cash proceeds from
the sales pro rata to each holder who would otherwise have been entitled to receive a fractional share in the spin-off. The distribu ...
Univar Inc. - cloudfront.net
... This prospectus contains forward-looking statements. Some of the forward-looking statements can be identified by the use of
forward-looking terms such as “believes,” “expects,” “may,” “will,” “should,” “could,” “seeks,” “intends,” “plans,” “estimates,” “anticipates”
or other comparable terms. These ...
Fair Value Measurement (Topic 820)
... There are different accounting requirements in U.S. GAAP and IFRSs
for measuring the fair value of investments in investment companies.
Topic 946, Financial Services—Investment Companies, requires an
investment company to recognize its underlying investments at fair
value at each reporting period. T ...
In financial markets, stock valuation is the method of calculating theoretical values of companies and their stocks. The main use of these methods is to predict future market prices, or more generally, potential market prices, and thus to profit from price movement – stocks that are judged undervalued (with respect to their theoretical value) are bought, while stocks that are judged overvalued are sold, in the expectation that undervalued stocks will, on the whole, rise in value, while overvalued stocks will, on the whole, fall.In the view of fundamental analysis, stock valuation based on fundamentals aims to give an estimate of the intrinsic value of a stock, based on predictions of the future cash flows and profitability of the business. Fundamental analysis may be replaced or augmented by market criteria – what the market will pay for the stock, without any necessary notion of intrinsic value. These can be combined as ""predictions of future cash flows/profits (fundamental)"", together with ""what will the market pay for these profits?"" These can be seen as ""supply and demand"" sides – what underlies the supply (of stock), and what drives the (market) demand for stock?In the view of others, such as John Maynard Keynes, stock valuation is not a prediction but a convention, which serves to facilitate investment and ensure that stocks are liquid, despite being underpinned by an illiquid business and its illiquid investments, such as factories.