Please use a total of 6 references two of which are:
Managing Criminal Justice Organizations by R. Kania and R. Davis (2018) 3rd Ed., Anderson Publishing
The 7 Habits of Highly Effective People: Powerful Lessons in Personal Change by S. Covey (2013), Simon & Schuster Recommended Texts: American Psychological Association Manual (APA Manual) (2019, 7th Ed)

Further instructions are:

You will discuss a Leadership Aha! Moment that you experienced during this semester. You should specifically:
1. Provide a substantive description of your Leadership Aha! Moment and explain the leadership concept, theory or model you suddenly understood on a deeper level. Clearly describe and discuss the situation that you found yourself in that had a clear tie to a concept, theory or model studied during the semester.
2. Explain why the Leadership Aha! Moment was important to your personal leadership learning and how the moment helped you to better understand content covered in class. Just a recount of the experience is not acceptable. Rather, a deep reflection on the experience and discussion of how your Leadership Aha! Moment influenced, and will continue to influence your learning and growth as a leader is expected. Provide how this awareness/reflection has and will continue to enhance your leadership abilities.
3. Reflect on the transition that you have made based on your increased knowledge and awareness of leaderships concepts, theory, and various models. Describe the impact.
4. Use appropriate vocabulary from assigned readings and class discussions related to leadership concepts, theories and models.
5. Be certain to cite in the text of your paper and provide a complete references page in APA format with a minimum of six references all cited in the text of your paper.

You will need to use the Accounting Standards Codification (ASC) to complete this assignment. You can access it through the free basic view on the FASB’s website https://asc.fasb.org/home. You should use the Accounting Issues Memo samples attached below as a guide of how your memo should be formatted and explain your research findings based on the below scenario. You should properly document your findings and include the ASC citation (in text cites).

Scenario:
Horizons Inc. has agreed to sell an investment in a subsidiary that has been accounted for on the equity method of accounting to a minority stockholder in exchange for the stockholder’s share in Horizons. Since the fair value of the investment exceeds its book value, Horizons CEO is considering recognizing a gain on the exchange. However, the new CFO at Horizons is recommending to the board of directors that the excess from the exchange be accounted as a credit to equity. Horizons turns to you for advice.