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Far II

Sidst min far ringede var jeg syg indeni i flere dage. Summende, flimrende bølger af noget der vist ikke engang er smerte mere. Som når huden holder op med at gøre ondt og begynder at varme og brænde. 20 more words


Goodwill is unidentifiable asset

  • Bonus Approach : no good will
  • Goodwill approach : 多く出資した方に合わせるDebitが足らなくなるはず。そこにGoodwillが生まれる。

New Admission in the partnership

  • Bonus Approach : 新しく入る人の入れた金額と得られるCapitalはRespectされる。他の人はそれに合わせて調整する。
  • Goodwill Approach :  …
  • 51 more words

Deferred Tax 2

Be careful with how they will ask during the exam.

Current Potion : income tax payable for current year only, never worry about the deferred potion. 92 more words


Deferred Tax 1

CPA Exam

Conversion from Income before tax → Taxable Income

Temporary Difference

BNTL(Book Now Tax Later)

  • Installment Sale (FTA)
  • Long Term Construction Method (FTA)
  • Estimated Warranty Expense (FDA)
  • 49 more words


Determination of Pension Expense Flow

  1. First, SIRPAT
  2. Next year, re-calculate the PBO
  3. Then, SIRPAT

SIRPAT (Calculation of Pension Expense)

S : Service Cost (+)

I : Interest on Projected Benefit Obligation(PBO) (+) 179 more words



Lease is Less!

Non-refundable deposits (bonus) is the asset and amortized to rent expense over the time of the lease.

Capital Lease

TO Transfer of Ownership… 216 more words


Kicked by a Zebra - The Zambia Project

Night showings of “The Jesus Film” in the native language of Tonga bring crowds of 150-300 in each village.  Over 1,000 villagers have accepted Jesus as their Savior and Lord, lives have been changed, and miraculous healings and deliverances have occurred.   87 more words