Subsidiaries

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  • Regulations of both home and host countries influence the choice of legal form of business model. Italian and Canadian banks, for example, are required to seek prior approval by their home regulator in order to open an overseas branch, and the Bank of Spain can refuse a bank’s application to open a branch on a wider set of criteria than in the case of subsidiaries (for EU-domiciled banks, these additional constraints do not apply for affiliate operations in EU member states given the EU single passport regime).

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  • Content: Chapter 1 – Introduction to accounting, chapter 2 – Types of business entity, chapter 3 – Double entry bookkeeping, chapter 4 – Trial balance, chapter 5 – Books of prime entry and subsidiary ledgers, chapter 6 – Accruals and prepayments, chapter 7 – Receivables and payables, chapter 8 – Property, plant and equipment,..., chapter 14 – Information technology.

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  • After completing this chapter you should be able to: Identify the basic concepts of an accounting information system, describe the nature and purpose of a subsidiary ledger, explain how companies use special journals in journalizing,...and other contents.

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  • Theoretical side: Systematizing and improving the theory of organizing accounting work in enterprises in generally, in enterprises operating under the model of parent company - subsidiary in particularly.

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  • (BQ) Part 2 book "Accounting principles I" has contents: Accounting for a merchandising company, subsidiary ledgers and special journals, cash, receivables, inventory, operating assests.

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  • After completing this chapter you should be able to: Identify the basic concepts of an accounting information system, describe the nature and purpose of a subsidiary ledger, explain how companies use special journals in journalizing.

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  • (BQ) Part 1 book "Advanced accounting" has contents: Subsidiary equity transactions; indirect and mutual holdings; special issues in accounting for an investment in a subsidiary; cash flow, EPS, and taxation, intercompany transactions - bonds and leases,...and other contents.

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  • This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 27 Consolidated Financial Statements and Accounting for Investments in Subsidiaries was issued by the International Accounting Standards Committee in April 1989. It replaced IAS 3 Consolidated Financial Statements (issued in June 1976) except in so far as IAS 3 dealt with accounting for investments in associates. IAS 27 was reformatted in 1994, and limited amendments were made by IAS 39 in 1998 and 2000.

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  • Foreign Direct Investment (FDI) – investment by foreign companies in overseas subsidiaries or joint ventures – has a traditional reliance on natural resource use and extraction,particularly agriculture, mineral and fuel production. Though this balance has shifted in recent years, the poorest countries still receive a disproportionate amount of investment flows into their natural resource sectors.

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  • Các quốc gia thường đánh thuế vào pháp nhân (legal entity) có liên quan. Nếu một công ty đa quốc gia tạo lập một thực thể có tư cách pháp nhân độc lập ở nước ngoài, thực thể này gọi là foreign subsidiary. [The foreign subsidiary is a separate legal entity from the parent]. Nếu một công ty đa quốc gia kinh doanh trực tiếp ở nước ngoài không thông qua pháp nhân, thì các hoạt động đó gọi là branch. [A branch is part of the same entity as the parent]....

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  • ETS.org is an Internet site maintained by Educational Testing Service (ETS) as a service to the Internet community. In addition to all applicable laws, access and use of ets.org are subject to the terms and conditions set forth herein. By using this and other websites operated by ETS and its respective divisions, subsidiaries and affiliates, you agree to all of the terms and conditions set forth herein and in the Privacy Policy.

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  • Cho đến nay, khái niệm về công ty mẹ, công ty con ở các nước cũng đã thay đổi theo thời gian và không gian. Theo diễn giải của chuẩn mực kế toán quốc tế ISA (International Accounting Standard), công ty mẹ (Parent company) là một thực thể pháp lý có ít nhất một đơn vị trực thuộc – công ty con (Subsidiary). Công ty con là thực thể pháp lý bị kiểm soát bởi công ty mẹ.

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  • 388 Planning and Forecasting EXHIBIT 12.23 Company AGCO Corporation (1999) Hedging of translation exposure: Selected company policies. Hedging Policy The Company’s translation exposure resulting from translating the financial statements of foreign subsidiaries into U.S. dollars is not hedged. When practical, this translation impact is reduced by financing local operations with local borrowings. We occasionally use foreign currency contracts to hedge the market risk of a subsidiary’s net asset position.

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  • The Toyota Motor Corporation was founded in 1937 by Kiichiro Toyoda. It originally started as a subsidiary of his father’s company Toyoda Industries. The first vehicle, the Toyota AA, was produced in 1936 whilst the company was still associated with Toyoda. The brand as we know it became established as an independent company in 1937 and changed their name to Toyota. The name change was implemented to signify a separation of work and home, to simplify the pronunciation and because it only took 8 brush strokes (which is considered lucky) to write in Japanese.

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  • Texas Instruments Incorporated and its subsidiaries (TI) reserve the right to make corrections, modifications, enhancements, improvements, and other changes to its products and services at any time and to discontinue any product or service without notice. Customers should obtain the latest relevant information before placing orders and should verify that such information is current and complete.

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  • The author would like to thank the editors at Penguin, led by Helen Parker and Jane Durkin, for their skilful, supportive and sensitive editing. Published by Pearson Education Limited in association with Penguin Books Ltd, both companies being subsidiaries of Pearson pic.

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  • The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues.

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  • This book is intended as a practical guide to the interpretation of reports and accounts. In it frequent reference is made to the legal, accounting and UK Listing Authority’s requirements that accounts have to meet, but this is done in the context of what interesting information to look out for, rather than to show how a set of accounts should be prepared.

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  • Global security and world order are threatened as never before by myriad sources of instability. Foremost is the collapse of macroeconomic stability and fiscal certainty. Next, possibly, is the lack of concord among the powers of the world, with Russian, Chinese, and American competition and mutual suspicion preventing the confident resolution of a number of outstanding and intractable subsidiary issues. Some of those concern the spread of nuclear weapon capacity and the resilience of terror and terroristic movements...

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  • Put options granted to non-controlling interests of subsidiaries are measured at the exercise price and classified as a financial liability, with a deduction from non-controlling interests on the consolidated statement of financial position at each reporting date.Prior to January 1, 2010, the effective date of IAS 27 (Amended) Consolidated and separate financial statements, where the exercise price exceeded the balance of non-controlling interests, the difference was recognized as an increase in the goodwill of the subsidiary.

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