Search results “Ppa price purchase allocation”
What is PURCHASE PRICE ALLOCATION? What does PURCHASE PRICE ALLOCATION mean? PURCHASE PRICE ALLOCATION definition - PURCHASE PRICE ALLOCATION explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. SUBSCRIBE to our Google Earth flights channel - https://www.youtube.com/channel/UC6UuCPh7GrXznZi0Hz2YQnQ Purchase price allocation (PPA) is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), allocates the purchase price into various assets and liabilities acquired from the transaction. In the United States, the process of conducting a PPA is typically conducted in accordance with the Financial Accounting Standards Board's ("FASB") Statement of Financial Accounting Standards No. 141 (revised 2007) “Business Combinations” (“SFAS 141r”) and SFAS 142 “Goodwill and Other Intangible Assets” (“SFAS 142”). Effective for financial statements issued for interim and annual periods ending after September 15, 2009, the FASB "Accounting Standards Codification" ("ASC") reorganizes the FASB statements and represents a single authoritative source of U.S. accounting and reporting standards for nongovernmental entities. The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. Purchase price allocations are performed in conformity with the purchase method of merger and acquisition accounting. In the United States, a second method (known as the pooling or pooling-of-interests method) was discontinued after the issuance of the Statement of Financial Accounting Standards No. 141 “Business Combinations” (“SFAS 141”) and SFAS 142. Example: A company wishes to acquire a particular target company for a variety of reasons. After much negotiation, a purchase price of $30B is agreed upon by both sides. As of the acquisition date, the target company reported net identifiable assets of $8B on its own balance sheet. Before the target company can complete the acquisition, the target must appraise the assets and liabilities being acquired to determine their Fair Value ("FV") -- the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The acquirer hires an appraisal firm (typically an external accounting firm or a valuation advisor) who reports that the FV of the net assets is $24B. The difference between the $8 and $24 is $16B in write-up -- the values of the net identifiable assets are in effect increased to 3 times the value reported on the original balance sheet. The difference between the $24B and $30B is $6B in goodwill acquired through the transaction—the excess of the purchase price paid over the FV of the net identifiable assets acquired. Finally, the acquirer adds both the value of the written-up assets ($24B) as well as the goodwill ($6B) onto the balance sheet, for a total of $30B in new net assets on the acquirer's balance sheet. Collectively, the process of conducting the appraisal, reporting the FV of the assets and liabilities, the allocation of the net identifiable assets from the old balance sheet price to the FV, and the determination of the goodwill in the transaction, is referred to as the PPA process. Note that a purchase price may be less than the target's balance sheet value for a variety of reasons, which can lend itself to a write-down of net assets. The process of valuing goodwill, while a component of the PPA process, is governed through goodwill accounting.
Views: 1344 The Audiopedia
Goodwill and Purchase Price Allocation
Net Identifiable Assets (NIA) consists of the assets acquired from a company whose value can be measured at a given point of time and its future benefit to the company is recognizable. NIA is used for Purchase Price Allocation (PPA) and the calculation of Goodwill in Mergers and Acquisitions (M&A). Click here to learn more about this topic: https://corporatefinanceinstitute.com/resources/knowledge/valuation/net-identifiable-assets/
Purchase Price Allocation Section of Merger Model
Purchase Price Allocation Section of Merger Model
Views: 2238 Terry Tate
Purchase price allocation
Purchase price allocation is an application of goodwill accounting whereby one company, when purchasing a second company, allocates the purchase price into various assets and liabilities acquired from the transaction. In the United States, the process of conducting a PPA is typically conducted in accordance with the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 141 “Business Combinations” and SFAS 142 “Goodwill and Other Intangible Assets”. Effective for financial statements issued for interim and annual periods ending after September 15, 2009, the FASB "Accounting Standards Codification" reorganizes the FASB statements and represents a single authoritative source of U.S. accounting and reporting standards for nongovernmental entities. The set of guidelines prescribed by SFAS 141r are generally found in ASC Topic 805. Outside the United States, the International Accounting Standards Board governs the process through the issuance of IFRS 3. This video is targeted to blind users. Attribution: Article text available under CC-BY-SA Creative Commons image source in video
Views: 2544 Audiopedia
Purchase Accounting for Noncontrolling Interests AKA Minority Interests
In this video, you’ll learn how to complete the purchase price allocation and Balance Sheet combination process when a buyer acquires between 50% and 100% of a seller, and how it’s different when the buyer’s stake goes from, say, 30% to 70%, compared to when it goes from 0% to 70%. By http://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" Table of Contents: 3:31 Step 1: Transaction Assumptions 6:38 Step 2: Sources & Uses and Purchase Price Allocation 10:42 Step 3: Combining the Balance Sheets 16:57 Step 4: What Does This Look Like Under Different Scenarios? 20:11 Recap and Summary Step 1: Transaction Assumptions: Need to assume a certain existing stake, and then an additional stake acquired such that the total post-transaction stake ends up being between 50% and 100%. Assuming here that the target is public, so we also need to assume a price per share and # of shares outstanding. Relevant Numbers to Calculate: 1. What is 100% of the seller's Equity worth? We need that for Goodwill and Noncontrolling Interest calculations later on. 2. What is the buyer's current stake in the seller worth? We need this to determine what the buyer's Balance Sheet looks like before the deal happens. 3. How much is the buyer's additional stake in the seller worth. We need this to calculate the cash, debt, and stock used. 4. How much is the buyer's post-transaction stake in the seller worth? We need this to calculate the Noncontrolling Interest. Step 2: Sources & Uses and Purchase Price Allocation: Largely the same as with any other deal; the only points to be careful of are: 1. Sources and Uses should be based on the stake acquired, not 100% of the seller's value… 2. But Goodwill and PPA should be based on 100% of the seller's value! Step 3: Combining the Balance Sheets: You always combine the Balance Sheets, and the other financial statements, whenever the buyer goes from a stake under 50% to a stake over 50% in the seller. The steps to doing this are nearly the same as in any other M&A deal for 100% of another company… 1. Adjust Cash – For the cash used to fund the deal, and any cash paid for transaction / financing fees. 2. Write Up Assets – Adjust PP&E, Goodwill, Other Intangibles, and Capitalized Financing Fees. 3. Adjust Debt – Reflect new debt used to fund the deal, possible refinancing of existing debt. 4. Adjust the DTLs – Typically write off existing DTL and create a new one. 5. Adjust Shareholders' Equity – Wipe out the seller's existing Shareholders' Equity and reflect any stock issued in the deal. So… what's different? Just 2 things, really: 1. Equity Investments / Associate Companies – You have to wipe this out, if it exists, because now the buyer owns over 50% of the seller and it completely consolidates the statements instead. 2. Noncontrolling Interest – You have to create one if the buyer owns above 50% but less than 100% of the seller. Simple calculation: Value of 100% of the seller's Equity Value minus the stake the buyer owns post-transaction. Step 4: What Does This Look Like Under Different Scenarios? 0% to 70% Stake: Very straightforward - the only real difference is that a Noncontrolling Interest is created, which ensures that the Balance Sheet balances. 30% to 70% Stake: A NCI is created, just as in the case above, AND the existing Equity Investment goes away. 30% to 100% Stake: No NCI is created, but the existing Equity Investment goes away. 0% to 100% Stake: No NCI is created and there is no existing Equity Investment; just a normal M&A deal then. Cash vs. Stock vs. Debt Mix: Doesn't matter for the NCI or Equity Investment or Goodwill treatment at all – only impacts the adjustments to cash, debt, and stock on both sides of the Balance Sheet. RESOURCES: http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-07-Purchase-Accounting-NCI.xlsx http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-07-Purchase-Accounting-NCI.pdf
Why Deferred Tax Liabilities Get Created in an M&A Deal
Why Do Deferred Tax Liabilities Matter? They're part of any M&A deal. By http://breakingintowallstreet.com/biws/ You'll find you always see them in the purchase price allocation schedule, and they impact the combined company's taxes after the deal takes place. You see them all the time, especially for highly acquisitive companies like Oracle. They reflect the fact that there are TIMING differences between when a company records taxes on its publicly filed Income Statement and when it actually pays those taxes. Specifically, when a buyer writes up the seller's PP&E or Other Intangible Assets in a deal, the buyer depreciates or amortizes them over time... but only on the BOOK version of its statements! It can't do that on the TAX version of its statements it files when paying taxes to the government, which means that the actual amount of cash taxes it pays will be different from what's on its Income Statement. Here's the Easiest Way to Think About DTLs: Instead of thinking about the company's historical situation or its taxable income, think about its FUTURE TAXES. If future cash taxes exceed future book taxes, a DTL will be created. We need to pay ADDITIONAL taxes for items that are not truly tax-deductible. If future cash taxes are less than future book taxes, a DTA will be created. We will pay LESS in taxes than the company's book Income Statement implies. As the book and cash tax payments equalize over time, the DTL or DTA goes away. Two Most Common Questions on DTLs: "Wait a minute - why does a DTL get created immediately? Isn't it caused by the book and cash taxes being different many times historically?" Nope, not necessarily - that CAN be a cause, but DTLs/DTAs can also be created by events that change the company's FUTURE tax situation. So you need to think about how taxes will change in the future, not how they've changed in the past, to determine this. "Wait a minute, the taxable income for book purposes is LOWER than it is for tax purposes - doesn't that create a Deferred Tax ASSET (DTA) instead?" Nope. The relevant question is not how the taxable income differs, but how the FUTURE TAXES will differ. If the company will pay more in cash taxes than book taxes in the FUTURE, as a result of these write-ups, or any other changes, then a DTL gets created.
IFRS 3 Business Combinations - Summary
http://www.ifrsbox.com This is the short summary of IFRS 3 Business Combinations. The objective of IFRS 3 is to improve the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects. IFRS 3: • Recognizes and measures the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree; • Recognizes and measures the goodwill acquired in the business combination, or a gain from a bargain purchase; • Determines what information to disclose about the business combination. An investment must constitute a business before we can apply IFRS 3. IFRS 3 requires application of the acquisition method for each business combination. 4 steps: • Step 1: Identifying the acquirer, • Step 2: Determining the acquisition date, • Step 3: Recognizing and measuring the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree; • Step 4: Recognizing and measuring goodwill or a gain from a bargain purchase. If you’d like to learn how to consolidate, or anything about IFRS in general, please visit http://www.ifrsbox.com and subscribe to our free IFRS mini-course. Thank you!
Views: 95525 Silvia M. (of IFRSbox)
Accounting Merger dan Akuisisi - Buku Merger & Acquisition Playbook
Accounting Merger dan Akuisisi M&A Playbook - Penjelasan Lengkap Merger dan Akuisisi Jeami Gumilarsjah, MBA, CMAP, CMAI Salam Merger Akuisisi Playbook, Dua hal utama terkait dengan akuntasi pasca transaksi, yaitu: Purchase Price Allocation (PPA). Tiga metode pencatatan akuntansi (Cost Method, Equity Method, dan Konsolidasi). Masing-masing metode bergantung porsi kepemilikan dan ada atau tidaknya kontrol dalam jalanya perusahaan. Materi presentasi pada video ini bisa Anda dapatkan di SlideShare: bit.ly/2a206lA. Untuk semua tahapan dalam merger dan akuisisi dapat dibaca dalam buku M&A Playbook atau bisa juga mengikuti pelatihan merger dan akusisi, info lengkap: http://www.bhivestama.com/workshop. Jangan lupa untuk subscribe dan like-nya. Follow kami di: Twitter: @MandAPlaybook SlideShare: MandAPlaybook WhatsApp: +62811812028 Chirpstory: bit.ly/2a9ipsu www.bhivestama.com
Views: 410 MandA Playbook
Accounting standard 19 -Lease Accounting /PPA/9827015585
For our pen drive lecture visit us at www.patilprofessionlacademy.com or call us at 9827015585 it is important for CA IPCC , Inter & Final.
Please use the example solution above as a general guidance. If you need worksheet for the tutorial above you can get them at https://studyacer.com/s/10221 Here are four discussion board questions..Please take a look at and get back to me... ECONOMIC ORDER Analyze the following scenario: Meals for the Homeless buys 30,000 large cans of green beans each year. The cost of each can of beans is $4. The cost to place an order for beans, including the time of the employee placing the order, shipping, and so forth, comes to $20 per order. The out-of-pocket carrying costs (for storage, etc.) are $0.30 per can per year. In addition, Meals calculates its interest at 5 percent. How many cans should be ordered at a time? How many orders should there be each year? What are the total ordering costs and carrying costs at the EOQ? Contrast the total of the ordering costs and carrying costs at EOQ to the total ordering and carrying costs if the cans were all ordered at the beginning of the year. (You will need to read and understand Appendix 7-A to complete this discussion). Clearly label the calculations of the economic order quantity using Excel (you may attach your Excel worksheet to your discussion post in your online classroom). Use formulas to calculate the EOQ and format the cells to insert a comma if there is more than three numbers. Round to the nearest whole number. Explain the advantages and disadvantages of EOQ in a Word document not to exceed 200 words. INTERNAL CONTROLS Joy Becket is the director of Eyeglasses for the Poor (EP). EP receives donations of eyeglasses and recycles them for use by the nearsighted needy around the world. Sometimes the eyeglass frames are expensive designer frames that can be sold to raise operating funds for the organization. Joy is concerned that EP’s resources are not adequately safeguarded. This problem is compounded by the fact that there are relatively few employees so separation of duties is difficult. She does know that if anything goes wrong (i.e. waste of resources, embezzlement), she will be held responsible. Therefore, she has called you in as an expert consultant in the area of accountability and control. She has asked you to recommend specific procedures and policies for enhancing the internal controls for the organization. Write a one-page memo identifying policies and procedures she should consider adopting. RESTRICED FUNDS Do you think that a not-for-profit organization’s board can release the restrictions on money in a strike fund and use it for general operations? Does it matter whether we are talking about a strike fund held by a steel workers’ union to pay benefits to its members during a strike, versus a fund used by a not-for-profit as a safety reserve in case its workers go on strike? Transaction analysis Analyze the following scenario: The Unified Path is an umbrella organization that solicits donations to support its many charitable suborganizations. One of these is the Millbridge Family Service (MFS). All transactions for MFS are handled through the MFS special purpose fund. For both the United Path general operating fund and MFS special purpose fund, show the impact of the fundamental equation of accounting of each of the following events. • Unified Path transfers cash to the MFS bank account for $50,000 for the MFS family counseling program. This is a direct subsidy to MFS. No repayment is required. • Unified Path has a bookkeeping department which assists the suborganizations with their purchase of insurance, supplies, payroll, and other items. This centralized approach is less expensive than if each part of the larger organization had its own bookkeeping staff. Unified Path charges MFS $400 for bookkeeping services for the month. No payment is made at this time. • MFS borrows $20,000 from Unified Path’s general fund to meet a current operating shortfall. MFS will repay this loan from money received from charges to its clients within six months.
Views: 106 Study Acer
¿Qué es un PPA? Procesos M&A | Gesvalt Talks
Roberto Guiñales nos descubre los aspectos principales del Purchase Price Allocation o PPAs. En Gesvalt actuamos en todo el proyecto, cubriendo la totalidad de servicios: valoración de activos fijos, activos intangibles y articulación completa de la operación.
Views: 672 Gesvalt
Incremental Cost Allocation Method
This video shows how to use the Incremental Cost Allocation Method to allocate a common cost to multiple users. This method requires you to first designate a primary user, then designate an incremental user. The primary user is allocated the full stand-alone cost, and then any remaining amount is allocated to the first incremental user. (it is also possible to have a second incremental user, third incremental user, etc.). This method can be problematic, as you might have division managers arguing over which division should be considered an incremental user of the shared resource and which division should be designated the primary user. This matters because an incremental user will be allocated less cost than the primary user. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 10528 Edspira
PPA Webinar Series #7: What’s My Business Worth? Valuing A Retail Energy Business
The purpose of the presentation is to show various methods of how retail fuel companies are valued. Understanding that a stock gifting value has a different value than a fair market sale value can save family businesses hundreds of thousands of dollars in taxes. The same is true for C-Corp to S-Corp conversions. In addition, a properly done cash flow valuation will give owners insights as to how to improve their businesses and create useful budgeting and measurement metrics to assist in process improvements. Valuations are a key tool to better understanding a business and they can be used by marketers for several purposes including: Stock gifting for tax advantage succession planning Acquisitions to expand and grow Buy-sell agreements among partners Banking purposes to fund expansion and growth projects Conversion from C-Corp to S-Corp Forming employee stock ownership plans Budgeting and planning to improve processes Personal goodwill calculations
Power Purchase Agreements for Grid-Aware Renewable Energy Procurement
Power purchase agreements (PPAs) are a key mechanism that utilities use to procure variable renewable energy from independent power producers. A PPA is a long-term (20-25 year) contract that codifies all aspects of the electricity sale, including the price of electricity and the associated legal obligations of both parties. This webinar focuses on PPA provisions that can enable wind and solar technologies to enhance grid stability and contribute to power system flexibility. Discussed are key considerations, including ancillary services, advanced telemetry, and automatic generation control. The discussion is followed with a presentation by Xcel Energy, a vertically integrated electricity utility in the United States and the largest wind buyer in the country, to discuss Xcel Energy’s Model PPA for wind power systems.
What Is The Meaning Of Acquisition In Accounting?
Meaning, pronunciation definition of acquisition accounting procedure adopted in preparation the consolidated financial statement an acquiring and acquired firm accountingrelated to negative goodwill(accounting & book keeping) dictionary by free online english encyclopedia. Acquisition method of accounting accountingtools. Collins english what is acquisition accounting? Definition and meaning accounting definition of by the financial dictionarydefine at dictionary in oxford dictionaries. In the united states, a second in private company, goodwill has no predetermined value prior to acquisition; Its magnitude depends on two other mergers and acquisitions (m&a) are transactions which ownership of companies, parties should also consider their accounting treatment m&a transaction this means that synergy can be obtained through many forms such as; Increased market share, cost savings exploring new opportunities for reverse have always constituted an interesting topic or event analysed by applying definition. Acquisition accounting investopedia with acquisition the fair market value of acquired firm is combinations to be treated as acquisitions for purposes, meaning that one are often made part a company's growth strategy whereby it more issues weaken takeover financial position, this isn't always case, but has proven an effective means definition procedure in which assets company recently been taken. What is an acquisition in accounting? Youtube. What is acquisition accounting sec closes the gaap definition at dictionary, a free online with pronunciation, synonyms and translationa procedure in which value of asset meaning, example sentences, more from oxford dictionaries 4 may 2017 when an acquiree buys another company acquirer uses gaap, must record event using method 18acquisition noun full consolidation, where assets subsidiary has been purchased are included parent company's date on purchase commits to buying effectively takes control seller definition, english dictionary, synonym, see also 'acquisitive',acquisitiveness',acquit',acquisitively', reverso goodwill construct that required under generally if acquired net fall value, acquiring write them down 23 jul 2013 capital, defined as capital used acquire other assets, needed business decides grow critical step determining appropriate approach be set liabilities meets business, ifrs 3 price allocation (ppa) application whereby one allocations performed conformity merger. Acquisition accounting investopediaacquisition definition and meaning. Acquisition accounting? Definition and meaning what is acquisition date? investor wordsenglish definition dictionary goodwill & example capital the strategic cfo. Distinguishing between a business combination and bdo globalgoodwill (accounting) wikipediaaccounting for reverse acquisition (part1) accounting.
Views: 50 Bet My Bet
P.P.A. : Unit 1-Lecture 1
Here the students of DBRAU, Agra are taught about the origin and basic features of C-Language. They are also taught the flow of a program execution in C.
Views: 575 Varun Modi
לשכת מעריכי השווי והאקטוארים הפיננסיים בישראל (IAVFA) - ייחוס עלות הרכישה (PPA)
הקצאת מחיר הרכישה (PPA) – הלכה למעשה, פרופ' יורם עדן בכנס ההשקה שנערך ב- 9/9/2015 במכון מופ"ת בקמפוס מכללת לוינסקי. לשכת מעריכי השווי והאקטוארים הפיננסיים בישראל (IAVFA) הינה איגוד מקצועי, מוסד להכשרה והשתלמויות מקצועיות וגוף העוסק בהשמת עובדים מקצועיים במגזר הפיננסי בישראל. הלשכה פועלת להסדרה וולונטרית ועיצובם מחדש של תחומי הערכות השווי והאקטואריה הפיננסית בישראל, הן באמצעות קביעת תנאי כשירות, כללי אתיקה וסטנדרטים מקצועיים לפרקטיקנים בתחומים הללו והן על ידי הכשרתם והסמכתם של אנשי מקצוע איכותיים לתחומים הללו. בנוסף, הלשכה מעניקה שירותי השמה במטרה לשלב את חבריה ומוסמכיה בתפקידים מובילים בשוק העבודה ושירותי תיווך בין צרכני הערכות שווי לבין מומחי הערכות שווי.
Views: 57 Roi Polanitzer
Let's hear from... Thierry de la Tour d'Artaise
- Sales of €6,485m: +29.7%, +9.2% LFL* of which WMF sales: €1,151m, +5.5% - Operating Result from Activity (ORfA) €661m, +30.8% €678m, excluding one-off impacts of WMF PPA**, or +34.2% - Net profit: €375m, +45% - Net financial debt: €1,905m, -€114m vs. December 31, 2016 - Operating cash flow generation: €322m - Proposed dividend of €2.00 per share: +16.3% * Like-for-like: at constant exchange rates and scope of consolidation. ** One-off impacts from the WMF purchase price allocation (revaluation of inventories and order books). ►Subscribe to Groupe SEB's channel here: http://ow.ly/4tQ6308bj8X ►Website: http://www.groupeseb.com ►Groupe SEB on Twitter: http://twitter.com/GroupeSEB ►Groupe SEB on LinkedIn : http://ow.ly/wwHp308bji1 ►Groupe SEB on Google+: http://plus.google.com/+GroupeSEB ►Groupe SEB on Instagram : https://www.instagram.com/groupeseb/ Catégorie Vie pratique et style Licence Licence YouTube standard
Views: 185 Groupe SEB
How We Make Money
Providing reliable energy to 3.5 million consumers isn't your average business. As a regulated public utility, the way SDG&E makes money is unique. There are two ways SDG&E makes money -- through the costs of building infrastructure and by how efficiently we run our business. This video answers questions such as how we price electricity and natural gas, how much of my bill goes to SDG&E, and why we want customers to use less energy.
Earnout Modeling in M&A Deals and Merger Models
In this tutorial, you’ll learn how and why earn-outs are used in M&A deals, how they appear on the 3 financial statements, and how they impact the transaction assumptions and combined financial statements in a merger model. By http://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" Table of Contents: 1:28 What Earn-Outs Are and Why You Use Them 7:46 How Earn-Outs Show Up on the 3 Statements 12:21 How Earn-Outs Impact Purchase Price Allocation and Sources & Uses 16:02 How Earn-Outs Affect the IS, BS, and CFS in a Merger Model 19:12 Recap and Summary What Earn-Outs Are and Why You Use Them Instead of paying for a company 100% upfront, the buyer offers to pay some portion of the price later on – *if certain conditions are met.* Example: “We’ll pay you $100 million for your company now, and if you achieve EBITDA of $20 million in 2 years, we’ll pay you an additional $50 million then.” Earn-outs are VERY common for private company / start-up acquisitions in tech, biotech, pharmaceuticals, and related “high-risk industries.” EA acquired PopCap for $750 million upfront, and offered an earn-out that varied based on PopCap Games’ cumulative EBIT over the next 2 years. The schedule was as follows: 2-Year Earnings Under $91 Million: Nothing 2-Year Earnings Above $110 Million: $100 million 2-Year Earnings Above $200 Million: $175 million 2-Year Earnings Above $343 Million: $550 million Why Use an Earn-Out? You see them most often when the buyer and the seller disagree on the seller’s value or expected financial performance in the future. Earn-outs are a way for the buyer and seller to compromise and say, “We don’t really know how we’ll perform in the future, but if we reach a target of $X in revenue or EBITDA, you’ll pay us more for our company.” The buyer will almost always want to base the earn-out on the seller’s standalone Net Income, while the seller prefers to base it on revenue, partially so the seller can spend a silly amount to reach these revenue targets. As a compromise, EBIT or EBITDA are sometimes used. How Earn-Outs Show Up on the 3 Statements Balance Sheet: Earn-Outs are recorded as “Contingent Consideration,” a Liability on the L&E side. Income Statement: You record changes in the value of the Contingent Consideration here, i.e. if the probability of paying out the earn-out changes, you show it as a Loss or Gain here. It’s a Loss if the probability of paying the earn-out increases, and a Gain if the probability decreases. Cash Flow Statement: When the earn-out is paid out in cash to the seller, it’s a cash outflow here. You also have to add back or subtract changes in the Contingent Consideration value here, reversing what is listed on the Income Statement. How Earn-Outs Impact Purchase Price Allocation and Sources & Uses Earn-outs do not affect the Sources & Uses schedule for the initial transaction since no cash is paid out yet. Earn-outs *increase* the amount of Goodwill created in an M&A deal because they boost the Liabilities side of the Balance Sheet, which, in turn, requires higher Goodwill on the Assets side to balance it. How Earn-Outs Affect the IS, BS, and CFS in a Merger Model You tend to leave the Income Statement impact blank in a merger model unless you have detailed estimates for the seller’s future performance. You SHOULD factor in the cash payout of the earn-out on the combined Cash Flow Statement – you can assume a 100% chance of payout, or some lower probability. The payout will appear in Cash Flow from Financing and reduce cash flow and the company’s cash balance. RESOURCES: http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-08-Earnout-Modeling.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-08-JAZZ-Earnouts.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-08-EA-PopCap.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-08-EA-PopCap-2.pdf http://youtube-breakingintowallstreet-com.s3.amazonaws.com/108-08-Earnout-Article-MA-Journal.pdf
Vanguard Telecommunication Services ETF
VIDEO FINANCIAL REPORTING Why Invest in is the first financial video platform where you can easily search through thousands of videos describing global securities. About The Video: We believe that complex financial data could become more approachable using friendly motion-graphic representation combined with an accurate selection of financial data. To guarantee the most effective information prospective we drew inspiration from Benjamin Graham’s book: “The Intelligent Investor”, a pillar of financial philosophy. For this project any kind of suggestion or critic will be helpful in order to develop and provide the best service as we can. Please visit our site www.whyinvestin.com and leave a massage to us. Thank you and hope you'll enjoy. IMPORTANT INFORMATION - DISCLAIMER THIS VIDEO IS FOR INFORMATION PURPOSES ONLY AND SHOULD NOT BE RELIED UPON AS INVESTMENT ADVICE. This video has been prepared by Whyinvestin (together with its affiliates, “Whyinvestin”) and is not intended to be taken by, and should not be taken by, any individual recipient as investment advice, a recommendation to buy, hold or sell any security, or an offer to sell or a solicitation of offers to purchase any security. PAST PERFORMANCE IS NOT INDICATIVE OF FUTURE RESULTS. The performance of the companies discussed on this video is not necessarily indicative of the future performances. Investors should consider the content of this video in conjunction with investment reports, financial statements and other disclosures regarding the valuations and performance of the specific companies discussed herein. DO NOT RELY ON ANY OPINIONS, PREDICTIONS OR FORWARD-LOOKING STATEMENTS CONTAINED HEREIN. Certain of the information contained in this video constitutes “forward-looking statements” that are inherently unreliable and actual events or results may differ materially from those reflected or contemplated herein. None of Whyinvestin or any of its representatives makes any assurance as to the accuracy of those predictions or forward-looking statements. Whyinvestin expressly disclaims any obligation or undertaking to update or revise any such forward-looking statements. EXTERNAL SOURCES. Certain information contained herein has been obtained from third-party sources. Although Whyinvestin believes such sources to be reliable, we make no representation as to its accuracy or completeness. FINANCIAL DATA. Historical and fundamental data, ratios, exchange rate, prices and estimates are provided by Xignite,www.xignite.com. Data are sourced by Morningstar research. Whyinvestin does not verify any data and disclaims any obligation to do so. Whyinvestin, its data or content providers, the financial exchanges and each of their affiliates and business partners (A) expressly disclaim the accuracy, adequacy, or completeness of any data and (B) shall not be liable for any errors, omissions or other defects in, delays or interruptions in such data, or for any actions taken in reliance thereon. Neither Whyinvestin nor any of our information providers will be liable for any damages relating to your use of the information provided herein. Please consult your broker or financial representative to verify pricing before executing any trade. Whyinvestin cannot guarantee the accuracy of the exchange rates used in the videos. You should confirm current rates before making any transactions that could be affected by changes in the exchange rates. You agree not to copy, modify, reformat, download, store, reproduce, reprocess, transmit or redistribute any data or information found herein or use any such data or information in a commercial enterprise without obtaining prior written consent. Please consult your broker or financial representative to verify pricing before executing any trade. COPYRIGHT “FAIR USE” Whyinvestin doesn’t own any logo different from the whyinvestin’ s logo contained in the video. The owner of the logos is the subject of the video itself (the company); and all the logos are not authorized by, sponsored by, or associated with the trademark owner . Whyinvestin uses exclusive rights held by the copyright owner for Educational purposes and for commentary and criticism as part of a news report or published article. If you are a company, subject of the video and for any reason want to get in contact with Whyinvestin please email: [email protected]
Views: 16 Why Invest In
Let's hear from Vincent Léonard | Half-Year 2018 Sales and Results
Half-year 2018 Sales and Results: "Continued good momentum - Sales objective revised upwards" Sales: €3,025m, +2.9% and +7.4% LFL* Operating Result from Activity: • €208m, -2.8% • €224m LFL*, -2.9% excl. 2017 one-off impacts of WMF PPA** Net profit: €91m, +9.5% Net financial debt: €2,015m Operating cash flow generation: €62m * Like-for-like: at constant exchange rates and scope of consolidation ** Purchase Price Allocation: revaluation of inventories, order book ►Subscribe to Groupe SEB's channel here: http://ow.ly/4tQ6308bj8X ►Website: http://www.groupeseb.com ►Groupe SEB on Twitter: http://twitter.com/GroupeSEB ►Groupe SEB on LinkedIn : http://ow.ly/wwHp308bji1 ►Groupe SEB on Google+: http://plus.google.com/+GroupeSEB ►Groupe SEB on Instagram : https://www.instagram.com/groupeseb/
Views: 30 Groupe SEB
Ethics of Financial Integrity and Financial Reports
The Ethics of Financial Integrity and Financial Reports webinar was aired on April 20 and 21, 2016 by the Pennsylvania Department of Education. Webinar Slides: http://www.projectpa.org/ppa-v3/files/FMWebinar.slides.pdf Webinar Slides in Handout Format: http://www.projectpa.org/ppa-v3/files/FMWebinarhandout.pdf Webinar CEU Certificate: http://www.projectpa.org/ppa-v3/files/Financial-Webinar-2-CEU.pdf
Views: 51 SNToolbox
Wealth Management for Canadians - Payback Period on Investments
Wealth & Money Management For Canadians – Payback Period. How long will it take to get my money back? ENROLL IN THE PERSONAL PENSION ACADEMY NOW FOR ONLY $97 (ALL TAXES INCLUDED) http://personalpensionacademy.com/ In the previous two videos in this series, I went over a couple of useful ratios that you can use and likely calculate roughly off the top of your head … the Rule of 40 and the Rule of 72. These were simple calculations, but the results are quite profound. In one, it calculates how long it will take advisors, banks and the financial industry as a whole to eat up a third of your wealth. The other tells us how long it will take to double our money. A noble goal to say the least! In this tutorial, I tackle another useful video and one that guides my philosophy and methodology with my investing and the Personal Pension Academy. It is called the payback period and it is very common in the finance and business world. Quite simply, how long will it take me to recover my initial investment? Wouldn’t you agree that this is a useful number to have? In retirement planning in Canada, much of the focus centers around the market value of investments. There is very little guidance when it comes to investing in stuff that actually starts paying you back. I’m not talking about the day-to-day roller coaster ride of the stock market. I’m talking about cash flow … cold hard cash deposited into your account on a regular basis. Wouldn’t it be great if we could just take 2 easy to find numbers and figure out how long it will take to get our original investment back? Well, this is the formula that does it. Imagine this .. having investments in your Tax Free Savings Accounts (TFSA) or Registered Retirement Savings Plan (RRSP) and knowing exactly how long it will take to recoup the original money that you put in. If you have $50,000 in your TFSA or RRSP, you can actually invest it in such a way that you know exactly when you’ll have recovered the $50,000 in cash and dividend distributions. And remember, these distributions are not part of the actual capital … meaning you will still own the securities that generated the return in your TFSA or RRSP. Best of all, the companies that regularly pay out dividends are the same exact ones that actually grow in value over time .. do you know why? Quite simply. They make money. Stop investing your money in useless investments that only enrich the banks, financial and investment advisors and the financial industry. Start managing your own money. Check out my Wealth Accelerator Course which is free here on YouTube or on my web page. My goal is to completely transform the way people think about money and money management. http://www.dinovoconsulting.com/wealth-accelerator If you agree with what I have to say, then you may be interested in taking my flagship Personal Pension Academy course for only $97. I have offered this course at live workshops for upwards of $500. Check out the following Course link to sign up for this low price today. For less than the cost of a couple of personal finance textbooks, I’ll give you lifetime access to the course, and all the quarterly updates. https://personal-pension-academy.teachable.com/p/personal-pension-academy/?product_id=97148&coupon_code=YOUTUBE_SUBSCRIBE Continue your free training with the next videos in the Personal Pension Academy: Video 1 - Secrets the financial industry don't want you to know https://www.youtube.com/watch?v=qy8gqpO1Rrk Video 2 - The Investment ADD Death Trap https://www.youtube.com/watch?v=EcYutKisUcs Video 3 - Turning your TFSA into a personal pension plan https://www.youtube.com/watch?v=jx0tV5QF_oM Check out my free online money course - The Wealth Acceralerator: http://www.sbcknowledge.com/wealth-accelerator/ To Enrroll In the Personal Pension Academy sign up here: http://personalpensionacademy.kajabi.com/sp/29326-ppa-sales-page Here are some other good resources on Tax Free Savings Account - How they work and what they do - Good explanatory video - https://www.youtube.com/watch?v=5pcvgKCxFhk - Another good explanatory video from ScotiaBank (although I wouldn't buy any of their investments) - https://www.youtube.com/watch?v=a3Flb9lGUMM - TFSA vs RRSP explanation and examples - https://www.youtube.com/watch?v=iraKxb6baCc - Information on Tax Free Savings Accounts (TFSA) from the Canada Revenue Agency (CRA) - http://www.tfsa.gc.ca/ - Good article from the Globe & Mail on so Do's & Don'ts of TFSA investing - http://globalnews.ca/news/1502572/5-dos-and-donts-of-tax-free-savings-accounts/
Views: 570 Ian DiNovo
1 bed flat - Redhills Exeter
1 bed flat - Redhills Exeter. Recently refurbished to a very high standard. Allocated parking. Far reaching views.
Views: 76 Neil Guppy
Top 3 Defense ETFs (PPA, XAR)
https://goo.gl/QPCkqk - Start earning with binary options like millions of traders do Even though military spending has decreased as a percentage of GDP over the past six years, aerospace and defense ETFs have done remarkably well with 5-year average returns ranging around 18%—and could continue to do well regardless of who wins the 2016 presidential election. Currently, there are three ETFs that follow different indices tracking the aerospace and defense industry. PowerShares Aerospace & Defense ETF (NYSEArca: PPA) The fund seeks to replicate the yield and price of the SPADE Defense Index. The fund invests 90% of its assets in the underlying index, and its top three holding are Boeing Co, Lockheed Martin Corp and United Technologies Corp. AUM $279.06M Expense Ratio 0.64% YTD 7.91% 5-Year Return 18.19% SPDR S&P Aerospace & Defense ETF (NYSEArca: XAR) Replicating the S&P Aerospace & Defense Index, the fund’s top holdings are B/E Aerospace Inc, Boeing Co and Spirit AeroSystem Holdings Inc. The fund follows a sampling strategy which allows the fund manager to invest in securities other than those securities comprising the underlying index, but at least 80% of the fund’s assets is invested in the index itself. AUM $217.85M Expense Ratio 0.35% YTD 9.24% 5-Year Return 18.47% iShares US Aerospace & Defense (NYSEArca: ITA) The fund seeks to replicate the performance of the Dow Jones US Select Aerospace & Defense Index which is composed of US aerospace and defense equities. The fund invests at least 90% of its assets in the index, and its top holdings are Boeing Co, Lockheed Martin Corp and United Technologies Corp—identical to PPA’s top holdings. AUM $927.12M Expense Ratio 0.44% YTD 9.56% 5-Year Return 18.65% Numbers are as of November 6th, 2016, provided by FactSet.
Views: 57 ETFs
Bidding Guidelines | ECL’s Masala Bond | Foreign Investors on India
Please subscribe to Foreign Investors on India channel : http://bit.ly/2eqwUJf Click here for more news : http://www.fii-news.com/ Ministry of New and Renewable Energy (MNRE) has issued Guidelines for transparent bidding process for implementation of Scheme for setting up of 1000 MW Wind Power Project connected to inter-state transmission system (ISTS). As per Guidelines, the Wind Power Projects will be selected through open and transparent competitive bidding followed by e-reverse auction and the capacity may go higher than 1000 MW, if there is demand from Buying Entities. PTC India Ltd, trading company selected under the scheme, will sign Power Purchase Agreement (PPA) with wind projects at bidded tariff and back-to-back Power Sale Agreement (PSA) with Buying Entities at a pooled price of the total bids selected. The term of PPA and PSA will be 25 years. Bidder can bid for a minimum capacity of 50 MW and maximum up to 250 MW. Bidder is allowed to install 5% of additional rated capacity that will compensate auxiliary consumption and system losses up to interconnection point. The Guidelines are available at http://mnre.gov.in/file-manager/grid-wind/Scheme-for-Setting-up-of-1000-MW-ISTS-connected-Wind-Power-Projects.pdf The Ministry sanctioned a Scheme for setting up of 1,000 MW ISTS connected Wind Power Project on 14 June 2016. The Scheme is to encourage competitiveness through scaling up of project sizes and introduction of efficient and transparent e-bidding and e-auctioning processes. It will also facilitate fulfilment of Non-Solar Renewable Purchase Obligation (RPO) requirement of non-windy states. In order to facilitate transmission of wind power from these windy states to non-windy states provisions have been made in the Tariff Policy to waive the inter-state transmission charges. Mumbai-based ECL Finance Limited has raised Rs5.02 billion (US$75 million) from its Masala bond from Singapore. The bond has a tenor of three years and two months, and was priced at 9.05%, said the Singapore Exchange (SGX). A subsidiary of Edelweiss Financial Services Limited, an Indian non-banking financial company engaged in providing credit services, ECL Finance plans to use the proceeds to pay existing debt and support business growth. The bonds are proposed to be dual listed and traded on SGX and the Stock Exchange of Mauritius. The bond’s joint lead managers were Sun Global Investments Limited, London and Emirates NBD Bank, Dubai. More than 80% of listed offshore bonds by Indian issuers are listed on SGX as of October 28, 2016, raising about US$66 billion, said SGX, welcoming the rupee-denominated or Masala bond. Follow us On: Facebook : https://www.facebook.com/Foreign-Investors-on-India-234578813612031/
This ETF is ISIL's worst Nightmare | iShares US Aerospace & Defense (ITA)
Facebook: https://www.facebook.com/AlexCharting-979365105507508/ Twitter: https://twitter.com/AlexanderFB89 Disclaimer: All information is shared for educational purposes only and are not solicitations or recommendations to buy or sell securities. Each person must conduct their own research, analysis, and risk-assessment before every trade. None of this information is to be construed as investment and trading advice. No one at Alex Charting is a registered investment adviser, broker dealer, or in any other way qualified to give financial advice. Any use you make of our content is at your own risk and your own responsibility. You hereby agree that you shall not make any financial, investment, legal and/or other decision based in whole or in part on anything contained in our Website or Services. There is no guarantee that the information on www.alexcharting.com (or related sites) is correct, complete, or current. Further, you accept that this website could experience technical problems rendering parts or all of the website unavailable at any time. This website is protected by McAfee Antivirus, but there is no guarantee that its free from viruses. There may be ads or sponsorship on this website, and you accept that Alex Charting is not in any way responsible for your use of such content. You accept that Alex Charting does not offer refunds for any of its products or services. Owners, employees, agents or representatives of Alex Charting may have interests or positions in securities of the entities profiled herein. Specifically, such parties may buy or sell positions, and may or may not follow the information provided on this Website. Some or all of the positions may have been acquired prior to the publication of such information on the Website, and such positions may increase or decrease at any time. All trading involve serious risks, and you can lose your entire investment. Additionally, you may lose more than your entire investment if you are trading futures or trading on margin.
Views: 101 TritonTrades
Comment aider les professionnels d'entreprises, les experts-comptables et les auditeurs à approfondir la question majeure de la comptabilité des regroupements d'entreprises en IFRS ? La question des « business combinations » a connu depuis une vingtaine d'années de nombreux bouleversements. En dix ans, on est passé d'IAS 22 à IFRS 3 puis à IFRS 3 révisée. L’IASB a, après trois ans d'application, organisé une consultation publique pour évaluer les différents problèmes identifiés. Où en est-on aujourd’hui ? Evaluer des marques, des relations clientèle, des avantages au personnel, les paiements basés sur les actions, le traitement à appliquer aux « earn-out » etc., requiert non seulement de l'expertise, mais l'implication au plus haut niveau des dirigeants. La conférence s’est articulée autour de 2 débats. En première partie, les intervenants se sont attachés à dresser un état des lieux afin de dégager les changements introduits par IFRS 3R. Dans un second temps, ils ont évoqué les difficultés pratiques de l’évaluation dans le cadre d’IFRS 3R.
Negative Goodwill | Know if it is Good or Bad? (with examples)
In this video, we look at what Negative Goodwill is, how does it adds value and examples of negative goodwill and positive goodwill and many more. 𝐖𝐡𝐚𝐭 𝐢𝐬 𝐍𝐞𝐠𝐚𝐭𝐢𝐯𝐞 𝐆𝐨𝐨𝐝𝐰𝐢𝐥𝐥? -------------------------------------------- Negative Goodwill is a term coined in the context of one firm taking over another firm. In literal terms, Negative Goodwill implies a bargain purchase. 𝐈𝐧𝐝𝐢𝐜𝐚𝐭𝐢𝐯𝐞 𝐒𝐢𝐠𝐧𝐬 𝐨𝐟 𝐁𝐚𝐫𝐠𝐚𝐢𝐧 𝐏𝐮𝐫𝐜𝐡𝐚𝐬𝐞𝐬 (𝐍𝐞𝐠𝐚𝐭𝐢𝐯𝐞 𝐆𝐨𝐨𝐝𝐰𝐢𝐥𝐥) --------------------------------------------------------------------------------------------------- 1. If the obtained firm has sustained financial losses in the recent past or has been being in debt or which is not able to service its debt. 2. Net book value of assets taken over is higher than the purchase price paid for the acquisition. 3. If the transaction has been taken out secretly and a possibility of higher value has not been explored. 4. Absence of other bidders and a single bidder has taken benefit of the situation. 5. If the acquirer has more knowledge of the acquired firm. 6. if the deal has been finalized in a very short span of time. 7. If the seller wants to sell the business against his will or in a desperate situation. To know more, you can go to this 𝐥𝐢𝐧𝐤 𝐡𝐞𝐫𝐞: https://www.wallstreetmojo.com/negative-goodwill/
Views: 44 WallStreetMojo
Open CPA Network account I CPA Marketing I CPA Marketing Bangla Tutorial part 1 I CPA Marketing Lear
Cost per acquisition (CPA), also known as cost per action, pay per acquisition (PPA) and cost per conversion, is an Online advertising pricing model where the advertiser pays for a specified acquisition - for example a sale, click, or form submit (e.g., contact request, newsletter sign up, registration etc.) Direct response advertisers often consider CPA the optimal way to buy Online advertising , as an advertiser only pays for the ad when the desired acquisition has occurred. The desired acquisition to be performed is determined by the advertiser. In affiliate marketing, this means that advertisers only pay the affiliates for leads that result in a desired action such as a sale This removes the risk for the advertiser because they know in advance that they will not have to pay for bad referrals, and it encourages the affiliate to send good referrals. Radio and TV stations also sometimes offer unsold inventory on a cost per acquisition basis, but this form of advertising is most often referred to as "per inquiry". Although less common, print media will also sometimes be sold on a CPA basis. CPA as "cost per acquisition" CPA is sometimes referred to as "cost per acquisition" or "cost per action", which has to do with the fact that many CPA offers by advertisers are about acquiring something (typically new customers by making sales) Formula to calculate cost per acquisition Cost per acquisition (CPA) is calculated as: cost divided by the number of acquisitions. So for example, if one spends £150 on a campaign and gets 10 "acquisitions" this would give a cost per acquisition of £15. Pay per lead Pay per lead (PPL) is a form of cost per acquisition, with the "acquisition" in this case being the delivery of a lead. Online and Offline advertising payment model in which fees are charged based solely on the delivery of leads. In a pay per lead agreement, the advertiser only pays for leads delivered under the terms of the agreement. No payment is made for leads that don't meet the agreed upon criteria. Leads may be delivered by phone under the pay per call model. Conversely, leads may be delivered electronically, such as by email, SMS or a ping/post of the data directly to a database. The information delivered may consist of as little as an email address, or it may involve a detailed profile including multiple contact points and the answers to qualification questions. There are numerous risks associated with any Pay Per Lead campaign, including the potential for fraudulent activity by incentivized marketing partners. Some fraudulent leads are easy to spot. Nonetheless, it is advisable to make a regular audit of the results. Differences between CPA and CPL advertising In cost per lead campaigns, advertisers pay for an interested lead (hence, cost per lead) — i.e. the contact information of a person interested in the advertiser's product or service. CPL campaigns are suitable for brand marketers and direct response marketers looking to engage consumers at multiple touch points — by building a newsletter list, community site, reward program or member acquisition program. In CPA campaigns, the advertiser typically pays for a completed sale involving a credit card transaction. There are other important differentiators: CPA and affiliate marketing campaigns are publisher-centric. Advertisers cede control over where their brand will appear, as publishers browse offers and pick which to run on their websites. Advertisers generally do not know where their offer is running. CPL campaigns are usually high volume and light-weight. In CPL campaigns, consumers submit only basic contact information. The transaction can be as simple as an email address. On the other hand, CPA campaigns are usually low volume and complex. Typically, a consumers has to submit a credit card and other detailed information.Also, pay per download (PPD) is another form of CPA, where the user completes an action to download a specified file. Tracking CPA campaigns With payment of CPA campaigns being on an "action" being delivered, accurate tracking is of prime importance to media owners. This is a complex subject in itself, however if usually performed in three main ways: 1. Cookie traking – when a media owner drives a click a cookie is dropped on the prospect's computer which is linked back to the media owner when the "action" is performed. 2. Telephone Traking – unique telephone numbers are used per instance of a campaign. So media owner XYZ would have their own unique phone number for an offer and when this number is called any resulting "actions" are allocated to media owner XYZ. Often payouts are based on a length of call (commonly 90 seconds) – if a call goes over 90 seconds it is viewed that there is a genuine interest and a "lead" is paid for. 3. Promotional coards – promotional or voucher codes are commonly used for tracking retail campaigns. The prospect is asked to use a code at the checkout to qualify for an offer. The cod
Views: 24 All Cover song
Consolidate Using Push Down Accounting For The Subsidiary Company Consolidation
Overview of push down accounting for consolidation of subsidiary company with parent company, subsidiarys accounts are adjusted to their fair value, retained earnings is eliminated and the adjusted difference is added to additional paid in capital (APIC) detailed accounting example explained by Allen Mursau
Views: 5911 Allen Mursau
Telangana gets lots of applications for wine shops
After government announcing the excise policy, the excise department has released notifications to apply for the tender. The highest applications are Khammam district and lowest are from Hyderabad. Even after decreasing the license fees Wines contractors owners are not showing interest. Download V6 Android App ► http://bit.ly/V6NewsAPP Visit our Website ► http://V6news.tv Twitter ► https://twitter.com/V6News Facebook ► http://www.facebook.com/V6News.tv Google+ ► https://plus.google.com/109903438943940210337 V6 News Channel
Views: 914 V6 News Telugu
Govt Nod For Power Tariff Hike In Telangana State From July | V6 News
Telangana government has approved and released the orders for increasing power tariffs by 10% from May 1. It has been reported that common people will not be affected much with power charges, as the government is likely to increase charges above 100 units. V6 IOS App ► https://goo.gl/EfEqlJ Download V6 Android App ► http://bit.ly/V6NewsAPP Subscribe at http://goo.gl/t2pFrq Visit our Website ► http://V6news.tv Twitter ► https://twitter.com/V6News Facebook ► http://www.facebook.com/V6News.tv Google+ ► https://plus.google.com/109903438943940210337 V6 News, Official YouTube V6 News Channel owned by VIL Media Pvt Ltd. V6 News, a 24 hour Telugu News Broadcaster, dedicated to report news across Telangana and other parts of the world through live reports, breaking news, sports updates, weather reports, entertainment, business trends, exclusive interviews, and current affairs. The channel airs programs like 'Teenmaar News,Telangana Yatra,Telangana Shakam,Rangeela,Top News,Taara,Cinema Talkies, 70MM, Mangli Adda,Janapadam etc'. Sports, Movies, Politics Controversies, Current Affairs, Technology.. you name it and you find it at the click of a button.
Views: 428 V6 News Telugu
Public Procurement Practices to Avoid a Lawsuit (E2)
Live audio and PowerPoint presentation recorded January 31, 2016, during SUMA's 111th Annual Convention, at the Queensbury Convention Centre, in Regina, SK. Presented by John Dipple, Partner, MacPherson Leslie & Tyerman, LLP. Session description: As public entities, municipalities are responsible to their ratepayers to ensure they are receiving the best value for goods and services purchased with public dollars. View this public procurement 101 session to: • find out what procurement is and why it’s important; • understand the trade agreements and relevant legislation that public entities must adhere to; • learn the values that guide public procurement; and • understand the competitive bid documents used to ensure your process is fair, competitive and transparent.
Culture in Decline | Episode #2 "Economics 101" by Peter Joseph
UPDATE: *Season One, Two DVD Set now available. Help support future episodes: http://www.cultureindecline.com/#order Please help support this Free Media Project: http://www.cultureindecline.com/support.html Subttitles: Croatian, Czech , Danish, English , Finnish , French, Greek, Hungarian , Italian , Polish , Portuguese (Brazil), Russian, Swedish Culture in Decline | Episode #2 "Economics 101" by Peter Joseph Oct 1st 2012 Help with Subtitles? : http://dotsub.com/view/888f55a3-6fd6-4685-ba4e-7f1238d71362 The topic of this show entitled "Economics 101" deals with the subject of Economic Calculation, Market Rationale and its effects, along with considerations of the Scientific Principles of Sustainability. This episode features long winded and generally insulting rhetoric, a special guest Gremlin, CID's "Man on the Street" and the return of the evil peach-suit capitalist - Peter's alter ego. *Episode #3: Dec 1st 2012* Please Subscribe to this Channel for future Episodes: http://www.youtube.com/user/CultureInDecline?feature=mhee About: "Culture in Decline" is a satirical yet serious expression that challenges various cultural phenomena existing today which most of society seems to take for granted. Nothing is considered sacred in this Series except for a detached benchmark of fundamental logic and reason - forcing the viewer to step out of the box of "Normality" and to consider our societal practices without traditional baggage and biases. Common themes include Politics, Economics, Education, Security, Religion, Vanity, Governance, Media, Labor, Technology and other issues centric to our daily lives. Website: http://www.cultureindecline.com/ Twitter: https://twitter.com/cultureindeclin Facebook: http://www.facebook.com/CultureinDecline YouTube Subscribe: http://www.youtube.com/user/CultureInDecline Mailing List: http://mailinglist.thezeitgeistmovement.com/lists/?p=subscribe&id=10 Free DVD Torrents Download, Hi-Res QuickTime Torrent & Fully Sourced Text Transcript PDF are/will be found here: http://www.cultureindecline.com Sharing Terms: Any re-upload of these fully copyright episodes must adhere to these terms: 1) Please don't not re-upload within 3 days of the original publishing date. 2) Please do not allows Advertisements. 3) Please source the channel [http://www.youtube.com/user/CultureInDecline?feature=mhee] and website at the very top of the description. [http://www.cultureindecline.com/]
Views: 1032603 Culture In Decline
How many products have I submitted for licensing?
I think it's time for me to respond, answer, and go into depth in some of your #licensing questions pulled from the youtube comments. 🙌 Let's reach 1000 subscribers by hitting "SUBSCRIBE"! Hit the 🔔 as well to receive updates on any new videos. 🖥 Website — https://inside.mfsefstudio.com/ If you think the content is 🔥& would like more videos like this, you can help support this channel by donating using Paypal — https://www.paypal.me/mfsefstudio Check out my licensed products here: 👑 Kikkerland Mini Backscratcher — http://amzn.to/2nOQ1j7 The gear I use to make licensing magic happen: 📷 Sony RX100 IV — http://amzn.to/2BZk7oT 📱 Google Pixel 2 XL — http://amzn.to/2BXOigk 💻 MacBook Pro Retina 15" — http://amzn.to/2BaUipi 🎧 Beats X — http://amzn.to/2nEYVjH 🎬 Adobe Premiere Pro CC — http://amzn.to/2nMjKt0 🖼 Adobe Photoshop CC — http://amzn.to/2GTxlav 📄 Adobe Indesign CC — http://amzn.to/2Ei3pXj 📚 "One Simple Idea" by Stephen key — http://amzn.to/2E3XoK9 🖋 Sharpie — http://amzn.to/2E57A9k 🗒 Post-it Super Sticky Notes — http://amzn.to/2GQELv3 🎨 Wacom Intuos Pro — http://amzn.to/2GQKvoI iPad Pro — http://amzn.to/2E5UdGh Apple Pencil — http://amzn.to/2E7sm44 Bonefoto Tabletop Tripod — http://amzn.to/2E0G7l9 🏝 Just as a heads up, I do receive a small reward from every purchase if you use the links above — I really appreciate your support and the good vibes. 🏝 #MFSEFSTUDIO #MakeIdeasHappen #Licensing #ProductLicensing #Invent #Invention #Royalties #OpenInnovation #PatentPending
Brazil and California: Partners on Renewable Energy Grid Integration
Angelina Galiteva discussed how California has transformed its energy mix, with solar now supplementing hydro power in the state, and reviewed how this has changed utility models and created new jobs. Building on her recent speaking engagement in Brazil, Ms. Galiteva also examined how regulatory policy can incentivize investment in renewables, and highlighted California’s ongoing collaboration with the state of Pernambuco aimed at boosting renewable energy.
Views: 243 IIP Interactive
NYSERDA Offshore Wind Technical Conference
NYSERDA held a technical conference to discuss the offshore wind solicitation process established by the New York State Public Service Commission, as well as NYSERDA’s request for information.
Views: 50 NYSERDA
Community Solar-CEEE Solar Energy Fair
Warren McKenna describes how Farmers Electric Cooperative created Iowa's first solar garden by installing and maintaining panels purchased by Co-op members.
Views: 422 Pat Higby
09/06/2017 - Integrating the Social Cost of Carbon into Competitive Wholesale Energy Markets
DPS Session 9/6/17 : Integrating the Social Cost of Carbon into Competitive Wholesale Energy Markets
Cost per action
Cost Per Action or CPA (sometimes known as Pay Per Action or PPA; also Cost Per Conversion) is an online advertising pricing model, where the advertiser pays for each specified action - for example, an impression, click, form submit (e.g., contact request, newsletter sign up, registration etc.), double opt-in or sale. Direct response advertisers consider CPA the optimal way to buy online advertising, as an advertiser only pays for the ad when the desired action has occurred. The desired action to be performed is determined by the advertiser. Radio and TV stations also sometimes offer unsold inventory on a cost per action basis, but this form of advertising is most often referred to as "per inquiry". Although less common, print media will also sometimes be sold on a CPA basis. This video is targeted to blind users. Attribution: Article text available under CC-BY-SA Creative Commons image source in video
Views: 20 Audiopedia
BETD 2018: Policies and Investments for Energy Access
Berlin Energy Transition Dialogue 2018 Policies and Investments for Energy Access Speaker: Dr. Linda Davis Khaled Kaddour Kimmo Tiilikainen Moderator: Dr. Melinda Crane
Deep Dive: New Business Models in the Solar Sector (Part 1)
This training focuses on the issue of new business models in the solar PV sector. Part 1 provides an overview of four main business models including historical context of their emergence, how they are reducing the barriers to adopting solar, and their associated advantages and challenges.
2016-11-23 Question Period
Question Period: November 23, 2016
Views: 554 OntarioLegislature
CM KCR plans to meet Chhattisgarh CM Raman Singh on November 2nd
Telangana Chief Minister K. Chandrashekar Rao will go to the Chhattisgarh for Power Agreement on November 2nd 2014. In two days tour CM KCR will meet Chhattisgarh CM Raman Singh on 2nd November and two states will make a deal of Power on 3rd November. Two Ministers and some Telangana higher officials will go with the CM. Download V6 Android App ► http://bit.ly/V6NewsAPP Visit our Website ► http://V6news.tv Twitter ► https://twitter.com/V6News Facebook ► http://www.facebook.com/V6News.tv Google+ ► https://plus.google.com/109903438943940210337 V6 News Channel
Views: 465 V6 News Telugu