k**a
发帖数: 64 | 1 除了FAS 141R，哪里能找到什么深入浅出的例子来解释一下acquisition accounting，
尤其是在cost sharing arrangement下，如果parent company A买了第三方公司 B, B
的intangible assets 用于cost sharing arrangement，那么A的subsidiary C应该怎
么account for acquisition?
在网上找了很久都找不到例子， high-level的就好，多谢啊～～ |
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m*********h
发帖数: 4 | 2 4月18日去考的FAR， 虽然以前没有考过， 但整体的感觉就是非常的非主流！！！
先说我用的复习材料，我用的是2010的becker，介于IFRS我又买了Wiley的update 2011
,其他就什么都没有了，我认为 becker 2010 加上 2011 update 已经足够！！！
3个部分的选择题，前两个数字题和文字题都还实力相当，最后一个就好多别扭的文字
题。。。
IFRS的题一共才5-6题，只有一道算inventory net realizable value的，其他都是文
字题，也都是概念题，不难
最让我气愤的是好多non-for-profit的题哦，而且不是governmental是NFP, 什么NFP
marketable securities 还有一些乱七八糟的， 根本都很偏！！！governmental的也
没有多少题。。。。
一部分lease, 一部分bonds, 其他都是乱七八糟小细节的题。
sim部分 有两道consolidation的题，一道intangible assets evaluation的题，再就
是errors and estimate区分的问... 阅读全帖 |
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f********6
发帖数: 286 | 3 出成绩啦，FAR 88 pass!!这下可以睡个好觉了，呵呵:)
这几天有人来问我复习的方法及考试情况，我就简单说一下吧。
关于复习：
其实每个人的基础不一样，工作经历不一样，要找到适合自己的方法才是最重要的。我本科非会计，
maser的方向是税，学了intermediate accounting之后，就没有学多少会计的课程了。我在版
上看到有个妹妹复习的感觉跟我很像，题目做两遍似懂非懂，题目做三遍就掌握的很牢固了。我把书
和题目都过了三遍。第一遍跟着lecture看书，正确率不是很理想。第二遍看的很仔细，争取把内容
都搞懂，我还把上学的书给翻出来了，辅助复习。最后一遍就是强化和总结。其实我的考前
practical exam也没有达到75%，但考试成绩还比较理想。
关于考试：我的MCQ和Simulation都是strong.
MCQ：
题目的难度跟Becker接近。我当时的感觉关于market value, fair market value,
inventory value, goodwill impairment，intangible asset value考了很多。
Becke... 阅读全帖 |
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n***y
发帖数: 1675 | 4 I am reviewing my FAR material, going to take it in a week:
formula: Comprehensive Income = Net Income + Other Comprehensive Income
Per Becker book:
I - net Income -I/S
D - Discontinued - I/S
E - Extraordinary - I/S
A - Accounting changes - goes into Retained Earnings (RE)
Other Comprehensive Income = PUFER
P = Pension adjustment
U = Unrealized gain/loss for available for sale securities
F = Foreign currency translation gain/loss
E = Effective portion of cash flow hedges
R = (IFRS only) revaluat... 阅读全帖 |
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g****1
发帖数: 261 | 5
I am not trying to dispute some of your points, but you calculate 导师的时间
成本 incorrectly. It's not just his/her salary. Boss could use that one
hour to write grant or talk to other boss for the next big thing or many
other things that one couldn't measure with just the salary. You did NOT
include any of those intangible stuff in your estimation.
If you can bring $ grants and big ideas, I am sure that the boss would
spend more time :) |
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T****i
发帖数: 15191 | 6 那位刚去世的女副教授让我再一次感概，很多中国 学人，深受中国初等中等教育毒害
，一辈子以忙忙碌碌勤勤恳恳为荣。不知道爱惜自己的身体和心理健康，甚至潜意识认
为娱乐是浪费时间。拿intangible的虚荣的所谓成就来欺骗自己，一辈子苦逼。 |
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k***a
发帖数: 87 | 7 Goodwill:
An intangible asset which provides a competitive advantage, such as a strong
brand, reputation, or high employee morale. In an acquisition, goodwill
appears on the balance sheet of the acquirer in the amount by which the
purchase price exceeds the net tangible assets of the acquired company. |
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r*****z
发帖数: 176 | 8 How do you compare an intangible concept like a "degree"?
If you meant to ask about the piece of paper issued by school (a.k.a "
Diploma"), then answer is yes, in most cases.
I |
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m********l
发帖数: 98 | 9 Please allow me to introduce a very exciting new book titled "Getting More:
How to Negotiate to Achieve Your Goals in the Real World". It is authored by
Professor Stuart Diamond at the Wharton School of the University of
Pennsylvania.
Did you ever feel frustrated by a tough negotiation? Did you ever wish you
could have negotiated a better deal for yourself? I know I certainly did. I'
m a chemist by training. For a long time, dealing with molecules was a lot
easier than negotiating with people. I... 阅读全帖 |
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b***y
发帖数: 215 | 10 内部转岗很难，尤其是没有MBA学位的情况下，一般不太可能。还是狠下心，读全职MBA
吧。
我和你背景相同，35岁时下定决心读FT MBA，现在做Marketing，很开心。虽然
opportunity cost将近40万美金，现在看来还是非常值得的，未来的上升空间比做研发
好多了。
另外，我建议你除了经济原因外，还要考虑两点。1.你是否有美国身份（绿卡），这几
年美国经济形式不好，我认识的中国MBA基本上都没有办法留在美国，因为几乎所有的
公司都需要work authorization。除非你下定决心回国，否则我建议你把美国身份解决
后再考虑MBA。 2. 你是否有做marketing/consulting的基本素质，包括语言能力，组
织能力，客户沟通能力，以及其他很多intangible的东西。简言之，你是否有很强的人
际交往能力，见人说人话，见鬼说鬼话，无论中文英文。
当然，最重要的是你要非常清楚 Why MBA? Why Now? Why xxx school？ 这些都是申请
MBA过程中最基本的问题，无论是essay还是面试都要问到的，当然也是最难回答，最难
出彩的问题。所谓“... 阅读全帖 |
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G****n
发帖数: 145 | 11 Papers of larry Lang above 100 citations
The separation of ownership and control in East Asian Corporations* 1[PDF]
from ccfr.org.cn…, S Djankov, LHP Lang - Journal of financial Economics,
2000 - Elsevier
We examine the separation of ownership and control for 2,980 corporations in
nine East Asian
countries. In all countries, voting rights frequently exceed cash-flow
rights via pyramid structures
and cross-holdings. The separation of ownership and control is most
pronounced among ...
Cited by 207... 阅读全帖 |
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n*********h
发帖数: 98 | 12 有意者请站内联系。
The engineer will join automatic random testbench generation team of
Verification Group, Synopsys Inc., in Mountain View, California. This team
leads the development of constraints solver, which generates constrained
random stimuli as input to logic simulator (like VCS from Synopsys).
• You will be responsible for the research, design, development and
debug of current constraints solver, to further improve its performance and
keep industrial leadership.
• You will hav... 阅读全帖 |
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c**i
发帖数: 6973 | 13 David Segal, Is Law School a Losing Game? Deans say graduates are working.
They don't say how many are at Home Depot. New York Times, Jan 9, 2011 (
Sunday Business section).
http://www.nytimes.com/2011/01/09/business/09law.html?pagewante segal&st=cse&scp=1
Excerpt in the window of the print: Law schools, with their large lecture
classes, can be cash cows for universities.
Quote:
"But the legal market has always been obsessed with academic credentials,
and today, few students except those with s... 阅读全帖 |
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I*******I
发帖数: 195 | 14 GOP has become a party of shame, stupidity and extreme. I certainly would
not be able to talk right wing into any senses, just like you can't teach a
pig to fly a plane, but just let me list a few facts about GOP since I have
plenty free time after this wonderful election.Yes, facts we only talk about
facts because facts speak louder than any intangible arguments. Let’s take
a look what is the true color of this two-face party. (And I don’t think I
am off topic too much since law and politics ar... 阅读全帖 |
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x********i
发帖数: 905 | 15 关于Kodaira这段是真的吗？他没有在Princeton拿到tenure?
st says:
November 23, 2008 at 9:50 pm
Peter,
I mentioned discrimination because it was well known at the time. For
example, in his paper A History of Mathematics at Princeton University (
available here), Michael Seip writes:
Gian Carlo Rota was an undergraduate mathematics major at Princeton in
the early 1950’s, a period marked by growth of the department and political
upheaval in academia. He describes another, more ugly, notion of the times;
na... 阅读全帖 |
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z**********4
发帖数: 467 | 16 It could be a disaster to do something that is not appealing to your own
heart. Someone told me " You do not have to be the most smart to be the best
resident. But you must be the most motivated. The motivation comes from
your heart." In IVs, ppl will sense your motivation and enthusiasm. It is a
belief that transcends the material incentives. It is also something
intangible that goes far beyond words or scripts that could ever have been
prepared. A analogy in case is that you do not have to go... 阅读全帖 |
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s********o
发帖数: 3319 | 17 ☆─────────────────────────────────────☆
sd65 (麦地.大葱) 于 (Fri Nov 18 22:43:25 2011, 美东) 提到:
今天见了一位来面试的。根据面试者的表现，结合自己的经验教训，发表的个人看法，
与有不同见解，请参与讨论。
1、要谦虚，不可锋芒毕露。很多人以为多主动表现自己，会给人好印象。个人以为这
是误解。过于表现自己，有人会觉得你自大，担心你不好相处；而且，弄不好会弄巧成
拙，让人觉得肤浅无知。
2。面试主要是了解面试者性格、个性、为人等方面，要让人觉得你 sweet,而不是
smart。你的简历、成绩等已经说明你是个smart 好candidate了， 不必再去表现专业
方面，除非别人问你。要把精力放在如何让人觉得你是个sweet人，容易合作、相处，
喜欢你。
祝各位好运！
☆─────────────────────────────────────☆
VictorG (VictorG) 于 (Fri Nov 18 23:50:14 2011, 美东) 提到:
Well said.
☆──────... 阅读全帖 |
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n********a
发帖数: 53 | 18 Thanks guys for the sincere suggestions!!! The intangible support and
encouragement from you guys do mean a lot to me. They provide me with more
strength and reasons not to give up!
I guess I am gonna work on Nclex for now. More suggestions are welcome.
Thanks! |
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y*****i
发帖数: 588 | 19 I don't think you are in the position to explain to me what Oscar Wilde
originally meant and then make the judgment I misunderstood him...I quoted
his words with my own interpretation, to assist my own communication and the
least thing I concerned was what his original meaning is...
as
intangible |
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y*****i
发帖数: 588 | 20 Also, I made the statement "good-looking ppl should not put their feet into
this middle class work force" with my own very biased and cynical view of
the world. God knows I believe any truly good-looking individual has the
ultimate right to waste their beauty on a tedious, boring and vulgar money-
generating lifestyle and assume he/she could achieve virtue through it.
as
intangible |
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C******n
发帖数: 9204 | 21 new Keynesian的sticky price还有Taylor rule, endogenous growth, consumption/
production-based asset pricing, intangible capital等内容现在都是放在源于RBC
的Dynamics Stochastic General Equilibrium这个framework下。我提到的并不是
sticky price是否合理，而是framework问题。有Lucas critique解释为什么需要macro
with micro foundation。 |
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T********t
发帖数: 280 | 22 我想这其中不光包括它获得的tangible资产，还包括了大家对它在收购中表现出的和收
购后的intangible资产的appreciation。
同时当它因为收购的好消息而受万众瞩目的时候，市场的情绪作用更加巨大。 |
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t******g
发帖数: 462 | 23 American corporations are sitting on record amounts of cash, but that doesn'
t mean their greenbacks are safely tucked away at a bank down the block from
headquarters. To the contrary, billions of dollars worth of corporate cash
and short-term securities sit in foreign subsidiaries located in undisclosed
countries. A lot of this money might not even be in dollars.
In a serene world with healthy financial markets, the whereabouts of all
this cash might give few people pause. But Europe's sovereig... 阅读全帖 |
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t******g
发帖数: 462 | 24 American corporations are sitting on record amounts of cash, but that doesn'
t mean their greenbacks are safely tucked away at a bank down the block from
headquarters. To the contrary, billions of dollars worth of corporate cash
and short-term securities sit in foreign subsidiaries located in undisclosed
countries. A lot of this money might not even be in dollars.
In a serene world with healthy financial markets, the whereabouts of all
this cash might give few people pause. But Europe's sovereig... 阅读全帖 |
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w*******d
发帖数: 3714 | 25 The Company estimates total revenues, which consist of advertising service
revenues only, in the second quarter of 2010 to be no less than $29.5
million. Second quarter 2010 net loss excluding share based compensation
expenses and amortization of intangible assets (non-GAAP) is expected to be
no more than $6.8 million.
第二个季度还要亏钱啊，DMG这笔买卖感觉很不合算的样子。
Media cost, the most significant component of advertising service costs, was
$22.8 million in the first quarter of 2010, representing 81.8% of total
a... 阅读全帖 |
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e*n
发帖数: 1511 | 26 For anyone who truly understands finance and accounting, reading the 8-K
filed by China Marine Food Group (CMFO) on March 16, 2010 could be a
horrible experience. I have seen potentially fraudulent companies, and I
have had to piece information from various sources to draw my conclusion.
But I have never seen a company so openly aggregate self-incriminating
evidences in one single file submitted to the SEC, challenging the
intelligence of the investors.
Here I present China Marine Food Group, he... 阅读全帖 |
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y*****l
发帖数: 5997 | 28 http://seekingalpha.com/article/302235-the-ultimate-guide-to-so
By Jared Cummans
Solar power is an increasingly popular energy source as well as an
investment option. The growing industry has led to a rapid adoption by
citizens, businesses, and governments to incorporate solar panels on
everything from parking meters to bridges. There are a wide variety of
panels meant for small homes and businesses as well as entire grids and
large buildings. As the industry continues to blossom, the cost of pr... 阅读全帖 |
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a******e
发帖数: 6689 | 29 周末刚温习了一遍《天空之城》，里面那些飞行器还有飞行城堡的概念现在看来也非常
之酷。宫崎郡对机械的迷恋还真不一般，他的很多高空远景镜头拍得都够“灵”。
我又回忆了下自己为什么喜欢宫崎骏，主要是“神秘色彩”，他创造的这些光怪陆离的
人物形象和画面细节十分迷人，不像一般的动画片总能被安全地reduce to something
，他的细节充满惊奇，丰富丰满，在故事之上创造出了画面情绪。这种intangible
visual power很强。 |
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j**y
发帖数: 147 | 30 Don't worry about it at all. My daughter was at the same level as yours
before she went to K.
Learning earlier is not as good as learning quickly and wisely. I have seen
many kids who ranked top in lower school and lay behind in upper school.
Most Chinese parents care a lot on kids' academic performamce when they are
young. However, I'm more concerned about EQ education. Knowledge can be
learned from books anytime, while, EQ is intangible and it's beneficial for
the whole life. How to educate a |
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t********r
发帖数: 4908 | 31 ☆─────────────────────────────────────☆
flyinger (上香上香) 于 (Fri Jan 8 01:44:45 2010, 美东) 提到:
小朋友的phonics大多是多大的时候开窍的阿?
我们家去年就开始看leapfrog,这个幼儿园天天教
我觉得她还是没有完全开窍
一个一个的字母发音会读
连在一起就很困难
比如tan,把t和an在一起发音正确就很困难
☆─────────────────────────────────────☆
EnjoyMyLife (实心团子实心人) 于 (Fri Jan 8 09:27:45 2010, 美东) 提到:
6岁：-S
PHONICS，我个人觉得，其实是贯穿小学前几年的。
比如K，学来学去，是26个字母的SOUNDS。GRADE 1, VOWELS的音，然后逐渐加BLENDS等
。一般中国父母肯定会说怎么这么简单。
我对小学的教材不熟，就我这么随便翻翻市面上的WORKBOOK，貌似GRADE 3还在练习这
些发音。
我觉得，无他，唯熟尔。读多了就会了。
不过光读PHONICS的书... 阅读全帖 |
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Q*K
发帖数: 3464 | 32 Group-buying site Groupon’s model of offering a unique deal a day for local
businesses brought it a valuation of more than $1 billion in 18 months. But
can the group buying model work for something even more intangible like
software?
AppSumo, a startup from an early Facebook and Mint employee, is testing that
out. It’s a site that packages software subscriptions and gives a group
discount on them for a short time.
“The problem I had seen many startups run into is how to acquire new users,
” said |
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m********l
发帖数: 98 | 33 【 以下文字转载自 Business 讨论区 】
发信人: mateicbill (mate.icbill), 信区: Business
标 题: Book Recommendation: “Getting More” – A Negotiation Bible
发信站: BBS 未名空间站 (Mon Mar 7 01:55:29 2011, 美东)
Please allow me to introduce a very exciting new book titled "Getting More:
How to Negotiate to Achieve Your Goals in the Real World". It is authored by
Professor Stuart Diamond at the Wharton School of the University of
Pennsylvania.
Did you ever feel frustrated by a tough negotiation? Did you ever wish you
could have ... 阅读全帖 |
|
E********t
发帖数: 2447 | 34 Round 1
16 (16)
Dallas
Zack MartinG School:Notre Dame NFP Rank:22
It's not the pick the fans wanted, but Martin will be a terrific addition
for the Cowboys — at any of the offensive line positions. He's a proven,
smart lineman who will keep Tony Romo (sorry, not Johnny Manziel) and his
twice-operated-on back upright.
Round 2
14 (46)
Pittsburgh
Stephon TuittDT School:Notre Dame NFP Rank:33
The Steelers make a classic pick in Tuitt, a long-armed hulk who played much
better in 2012, when he wasn't ... 阅读全帖 |
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c***c
发帖数: 21374 | 35 www.idpmall.com
Intangible and Digital Products Mall |
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g******a
发帖数: 667 | 36 I was hurt so much about this. No human language can describe the frustration
I am through.
Is that in their genes? When I saw Jeter scooped out that foul ball from
spectator's seats, blood and bruises in his face, and rose, with the ball in
his glove, I don't even hate him. How can I? Nomar's just sitting in the
bench, not even bothering standing up to see what's happened.
I was a guy with sense. I believed in statistics. I believed in there was
nothing in baseball called intangible. I believed |
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