Consolidation Under IFRS and U.S. GAAP

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Consider the following scenario: You are the new chief financial officer of ABC Corp., a company in the United Kingdom, and you have been asked to help with the consolidation of your new U.S. subsidiary. ABC Corp. uses International Financial Reporting Standards (IFRS) accounting practices, while the subsidiary used U.S. Generally Accepted Accounting Principles (GAAP).
In your post, describe and compare the process when a subsidiary is consolidated under IFRS versus U.S. GAAP. Also, explain how goodwill is determined under each practice.

Sample Solution

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Data Project

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This data project will address Course Outcomes 1 and 3:
interpret quantitative information to determine effects of human activity on the environment and to evaluate
environmentally sustainable decisions
effectively communicate and use scientific evidence regarding human impact on the environment with
emphasize on sustainability and global citizenship
Description
This data project will be composed of two parts.
In Part I of your report, you will compile class data from the Week 5 Eco Moment on your water usage (found in
the “Shared Data” Discussion, under Water Calculator Data) and summarize/analyze it with Excel (or similar
spreadsheet program). Discuss what trend(s) you see in the class data that relate to course concepts. Think
about the best way to present your findings–tabular or graphical form? There is no “right answer” here, as long
as you pick a format that highlights your main findings and support your table(s) and/or graph(s) with clear text
that interpret the results. Do any of the findings surprise you? Why or why not?
In Part II, you will research and discuss possible solutions to the environmental problems reflected in the class
data. Here, you will want to support your argument with reliable, scientific resources (e.g., peer-reviewed
scientific papers, white papers, and government websites). Be sure to end with a strong concluding paragraph
that summarizes the main data trend(s), along with the merits and relevance of your chosen solution(s).
Format
The page limit for your written report for both Part I and Part II is 2 pages, plus 1 page for the data
table/graph(s) you use to present your findings in Part I. The page limit does not include an optional title page,
the reference list, and the appendix with the raw class data. The report should be double-spaced with one-inch
margins all around and use a 12-pt font.
Here is the order in which to present the various project components:
Part I = describe the class data we collected, include the methodology, relevant web tool (if applicable), the
mean and sample size for each result, table/graph(s) that depict the main findings and/or trends; interpret the
table/graph(s) for the reader
Part II = summarize research on possible solutions; be sure to incorporate reliable in-text citations and focus
on relevant, attainable solutions
Reference List
Appendix of Raw Data = screenshot or copy in the Excel table showing all the class data (no analysis or mean)
Preferred language style Simple (Easy vocabulary, simple grammar constructions)

Sample Solution

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Assessment of Certification, Patient Outcomes, and Leadership

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  1. State the clinical certification and target population that were approved by your instructor in the Week 2: Direct Care Part 1 Assessment and Diagnosis Check-In.

a. Clinical certification

b. Target population including setting

  1. Discuss why this clinical certification was selected in relationship to the selected setting.
  2. Describe the criteria for selected clinical certification
    a. Process to obtain clinical certification

b. Cost of application and testing

c. Requirements prior to certification

d. Examination description

e. Renewal time and process

f. Required items for renewal

  1. Provide APA reference for one peer-reviewed scholarly professional nursing journal article connecting patient outcomes, clinical certification, and leadership skills. See reference criteria under directions and include Permalink.
  2. Summary of article (one to two paragraphs)
  3. How could patient outcomes in the selected setting be improved by certified nurses?
  4. How can clinical certification impact leadership skills in the selected setting?

Problem Diagnosis Statement
Write a diagnosis based on the problem of knowledge deficit of certifications. Fill in the blanks below.
Example: Knowledge deficit r/t CNOR certification among operating room nurses (target population and setting) AMB wrong site surgeries (patient outcomes)

Knowledge deficit r/t ____________certification among ____(target population and setting) AMB _______(patient outcomes)

Sample Solution

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The Church of Stranger Things vs. FUN Company

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Conduct research and find three (3) court opinions (i.e. cases that have been previously decided by the court) that are precedent (i.e. have similar facts and issues of law) to the case below. To receive credit for this assignment, you must provide the case title and citation of each of the three (3) cases you find.

The Church of Stranger Things vs. FUN Company: Three months ago the CEO for FUN Company sent a letter to the Pastor for the Church of Stranger Things pledging a $3,000,000.00 donation to the Church. Upon receipt of this news, the Pastor contacted FUN’s CEO who re-assured the Pastor that the Church would be receiving a check for this amount within the ensuing four to six weeks. The Pastor, who for several years had wanted to expand the Church in order to increase its congregation, immediately hired an architect and paid him $400,000.00 to design the new ambitious project. The Pastor was in love with the architect’s design, so he quickly hired a general contractor for $750,000.00 to start the building process. In addition to the $750,000.00 for the labor, the Pastor paid another 1,100,000.00 for the tools and materials needed for the project. Five weeks after receiving the letter and first speaking to FUN’s CEO on the phone, the bishop called FUN because he was nervous about the fact that he had not received the check and he had already incurred such significant expenses. Note that the only reason the Pastor engaged in this ambitious construction project was because of the extra money he was counting on getting from FUN since the Church’s structure did not need it to continue its regular operations. The CEO at that point told the Pastor that soon after committing to donate the money, FUN’s finances started going terribly wrong and as such at this point, they were not able to make a donation to the church. The Pastor is now demanding that FUN still true to its word and give the church the donation.

Sample Solution

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