b*8
2 楼
How should a company account for an anticipated insurance recovery when such
recovery has not been received but is deemed probable?
而且想问问FASB的哪个statement是关于此的？
多谢多谢拉
recovery has not been received but is deemed probable?
而且想问问FASB的哪个statement是关于此的？
多谢多谢拉
m*9
3 楼
是在sample exam里的：
43. Emanuel Rodriguez, CFO of Monterrey Spekes Sports Goods Inc., has gather
ed the following information about
2000 2007
sales $149.7 million $220 million
ROA 10% 12%
NPM 6% 7%
Number of shares outstanding 5million 6million
Rodriguez expects sales in 2008 to grow at the historical compound annual gr
owth of sales from the year 2000 to 2007. For the year 2008, the net profit
margin and the number of out
43. Emanuel Rodriguez, CFO of Monterrey Spekes Sports Goods Inc., has gather
ed the following information about
2000 2007
sales $149.7 million $220 million
ROA 10% 12%
NPM 6% 7%
Number of shares outstanding 5million 6million
Rodriguez expects sales in 2008 to grow at the historical compound annual gr
owth of sales from the year 2000 to 2007. For the year 2008, the net profit
margin and the number of out
m*3
4 楼
FIN48
v*b
5 楼
我算的也是5.65， ROA的条件是不是没用？我最后求出2.71
n*n
6 楼
m*9
7 楼
做的跟我一样哎，但是答案是B，不是A，所以我很困惑啊
我算的也是5.65， ROA的条件是不是没用？我最后求出2.71
【在 v****b 的大作中提到】
: 我算的也是5.65， ROA的条件是不是没用？我最后求出2.71
我算的也是5.65， ROA的条件是不是没用？我最后求出2.71
【在 v****b 的大作中提到】
: 我算的也是5.65， ROA的条件是不是没用？我最后求出2.71
b*a
8 楼
Where did you get this answer from?
Fin 48 is a clarification of FAS109 - Accounting for Income Taxes.
If you are thinking of contingincies (probable v.s. possible), that's FAS 5
and it applies to liabilities only, which is clearly not the case here.
It's a very easy question:
Dr. Insurance pay receivable
Cr. Insurance income (or offset the loss of
the insured asset)
This is simply a receivable and I don't think there's an ARB/APB/FAS/FIN/FTB
/SFAC specially address
【在 m******3 的大作中提到】
: FIN48
Fin 48 is a clarification of FAS109 - Accounting for Income Taxes.
If you are thinking of contingincies (probable v.s. possible), that's FAS 5
and it applies to liabilities only, which is clearly not the case here.
It's a very easy question:
Dr. Insurance pay receivable
Cr. Insurance income (or offset the loss of
the insured asset)
This is simply a receivable and I don't think there's an ARB/APB/FAS/FIN/FTB
/SFAC specially address
【在 m******3 的大作中提到】
: FIN48
m*n
9 楼
I think she meant FIN45 rather than FIN48.
b*8
10 楼
I agree with your answer.
But Where can I get more resource to support it?
Can we assume we recognizeg the loss when it happened, but we knew the
recovery is probable,so we just offset the loss ?
Does that mean we recognize a gain?
5
FTB
【在 b****a 的大作中提到】
: Where did you get this answer from?
: Fin 48 is a clarification of FAS109 - Accounting for Income Taxes.
: If you are thinking of contingincies (probable v.s. possible), that's FAS 5
: and it applies to liabilities only, which is clearly not the case here.
: It's a very easy question:
: Dr. Insurance pay receivable
: Cr. Insurance income (or offset the loss of
: the insured asset)
: This is simply a receivable and I don't think there's an ARB/APB/FAS/FIN/FTB
: /SFAC specially address
But Where can I get more resource to support it?
Can we assume we recognizeg the loss when it happened, but we knew the
recovery is probable,so we just offset the loss ?
Does that mean we recognize a gain?
5
FTB
【在 b****a 的大作中提到】
: Where did you get this answer from?
: Fin 48 is a clarification of FAS109 - Accounting for Income Taxes.
: If you are thinking of contingincies (probable v.s. possible), that's FAS 5
: and it applies to liabilities only, which is clearly not the case here.
: It's a very easy question:
: Dr. Insurance pay receivable
: Cr. Insurance income (or offset the loss of
: the insured asset)
: This is simply a receivable and I don't think there's an ARB/APB/FAS/FIN/FTB
: /SFAC specially address
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