US-CN Companies & Securities Law Assignment

Partnerships—Formation, Operations, and Changes in Ownership Interests 1. Explain why the noncash investments of partners should be recorded at their fair values. Noncash investments of partners should be recorded at their fair values in order to provide equitable treatment to the individual partners. The recording of noncash assets at less than fair value will result in allocating the amount of understatement between the partners in their relative profit and loss sharing ratios as the undervalued assets are used for partnership business or when they are sold by the partnership. 2. Is there a conceptual difference between partner drawings and withdrawals? Is there a practical difference? Conceptually, there is no difference between the drawings and the withdrawals of partners since both represent disinvestments of resources from the partnership entity. From a practical viewpoint, the distinction between withdrawals and drawings may be important because allowable drawings a...

Partnership Liquidation 1. How does partnership liquidation differ from partnership dissolution? Dissolution of a partnership terminates the partnership as a legal entity, but the partnership business may continue under a new agreement. When a partnership is liquidated, however, the partnership is terminated both as a legal and as a business entity. Thus, a partnership may be dissolved without liquidation, but it may not be liquidated without dissolution. 2. What is simple partnership liquidation, and how are distributions to partners computed? A simple partnership liquidation is the liquidation of a solvent partnership in which all partners have equity capital and all gains and losses are realized and recognized before any distributions are made to the partners. In simple partnership liquidations, only one cash distribution is made and the amounts distributed to individual partners are equal to their predistribution capital account balances. 3. UPA specifies a priority ra...

Corporate Liquidations and Reorganizations 1. What is the distinction between equity insolvency and bankruptcy insolvency? Equity insolvency occurs when a debtor is unable to pay its debts as they come due. Bankruptcy insolvency occurs when a debtor’s liabilities exceed the fair value of all assets. 2. Bankruptcy proceedings may be designated as voluntary or involuntary. Distinguish between the two types, including the requirements for filing of an involuntary petition. A bankruptcy proceeding is designated voluntary if the debtor corporation files the petition to place itself under the protection of the bankruptcy court and involuntary if creditors file the petition to bring the debtor into bankruptcy court. An involuntary petition may be filed by a single creditor with an unsecured claim of $14,425 or more if there are fewer than twelve unsecured creditors. Otherwise, three or more entities with unsecured claims totaling at least $14,425 must file in order to commence an ...

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Derivatives and Foreign Currency 1. Define the term derivative and provide examples of risks that derivative contracts are designed to reduce. Derivative is the name given to a broad range of financial securities. Their common characteristic is that the derivative contract’s value to the investor is directly related to fluctuations in price, rate, or some other variable that underlies it. Interest rate, foreign currency exchange rate, commodity prices and stock prices are common types of prices and rate risks that companies hedge. 2. Explain the differences between forward contracts and futures contracts and the potential benefits and potential costs of each type of contract. A forward is negotiated directly with a counterparty, while a future is a standard contract traded on an exchange. The exchange traded instrument has less risk of non-performance, and is commonly cheaper to transact. But standard contracts might not fit all companies’ needs. The forward carries th...

留学生英语会计(Financial Accounting)在线语音讲解、Assignment辅导 业务目标 为在加拿大、美国、澳大利亚、新西兰、新加坡、英国、日本、韩国、香港、澳门等国家和地区学习英语会计（Finance，Advanced Accounting，Financial Accounting和Managerial Accounting）课程的海外留学童鞋提供在线知识点和assignment的讲解服务。 通过QQ、微信等线上工具，为广大留学生朋友提供assignment、PPT知识点的讲解、辅导的语音服务，帮助其顺利通过考试。 各位亲们交代任务时，请说清楚情况，包括书写格式、办公软件word，excel使用注意事项，避免造成误解。 由于线下和淘宝有很多事情要处理，还要花费大量精力用于提高业务水平，因此有可能不能及时看到网站的信息以及亲的留言，由此带来的误解与不便，我们深表歉意。 亲有需求，请添加下方留的QQ或者邮箱，留言具体情况，我们看到信息后定会回复您。 讲解内容 Financial Accounting and Advanced Accounting journal entries,T account, trial balance（TB） （DR和CR的区别，各类account的记录方向） financial statements的编制 （balance sheet，income statement，cash flow statement，statement of changes in equity） revenue & expenses foreign currency Fair value measurement Property, plant and equipment Provisions, contingent liabilities and contingent assets Employee benefits Leases Financial instruments Income taxes Share‐based payment Foreign currency transactions and forward exchange contracts Transla...

Soft Information Voluntary Disclosure of Forward-Looking Information Since 1978, SEC safe harbor rules permit forward-looking information in SEC filings unless it is shown the statement was made “without reasonable basis” or disclosed “other than in good faith.” Rule 175 (Securities Act); Rule 3b-6 (Exchange Act). This administrative safe harbor focuses on what management knows or should know when it looks to the future—a subjective test. The federal courts and Congress have created safe harbors for forward-looking statements that focus on what disclaimers and cautions accompany these statements to investors—an objective test. Mandatory Disclosure of Forward-Looking Information Since 1989, the SEC has required the presentation of soft information in the management discussion and analysis (MD&A) of certain SEC filings. The MD&A must describe trends and uncertainties that are “reasonably likely to result” in material changes to the company’s financial position, unde...