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The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities
Frank, Mary Margaret; Garza, Melissa; Holtan, AlexanderTechnical Note DARDEN-C-2293Accounting and ControlThis technical note focuses on common business entities: sole proprietorships, general partnerships (GPs), limited partnerships (LPs), limited liability partnerships (LLPs), limited liability companies (LLCs), S corporations, and C corporations. It offers insights into the basic factors to consider when choosing one of these entities.Starting at €8.20
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Tax-Deferred Acquisitive Reorganizations for C Corporations
Frank; Mary Margaret; Hoffarth; AlexanderTechnical Note DARDEN-F-1863-EFinanceThis technical note outlines the general judicial requirements an acquisition must meet to qualify as a tax-deferred reorganization. The variation in the specific requirements that must be met to qualify for different types of tax-deferred (“A;” Forward Triangular “A;” Reverse Triangular “A;” “B;” and “C”) reorganizations are addressed. Finally; the specific tax consequences to the target’s shareholders and acquirer are outlined; and a numerical ...Starting at €8.20
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The Choice of Business Entity: Corporate, Pass-Through, and Disregarded Entities
Frank, Mary Margaret; Garza, Melissa; Holtan, AlexanderTechnical Note DARDEN-C-2293-EAccounting and ControlThis technical note focuses on common business entities: sole proprietorships, general partnerships (GPs), limited partnerships (LPs), limited liability partnerships (LLPs), limited liability companies (LLCs), S corporations, and C corporations and offers insights into the basic factors to consider when choosing one of these entities. The Appendix provides an overview of other important entities in the federal tax code: real-estate investment tru...Starting at €8.20
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Las empresas de servicios son diferentes (C)
Llano Irusta, M. A.; Martínez Jiménez, M.Technical Note IIST-PIN-33Service and Operations ManagementComo su nombre indica, las empresas de servicios son las que proporcionan servicios, es decir, elementos no tangibles que cubren necesidades específicas. Los ejemplos más habituales los encontramos en sectores como la electricidad, el agua, el gas, el transporte de mercancías, las comunicaciones, la cultura, el espectáculo, los hoteles o el turismo, entre otros.Starting at €8.20
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Microsoft Project Tm: A brief tutorial (C)
Grasas, Alex; Ribera, JaumeTechnical Note PN-423-EService and Operations ManagementThis technical note is an introduction to the use of Microsoft Project 2000. Among other things, this project planning software allows the user to organize and schedule project activities, allocate resources and costs, prepare reports, monitor progress, etc. Using examples to aid comprehension, the note explains the most important features of the program, so that once the user has grasped the basics, she can develop and apply her knowledge in pla...Starting at €8.20
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Differences between Financial Accounting and Tax for Valuation in M&A
Frank, Mary Margaret; Elmore, Frederick A.Technical Note DARDEN-C-2421-EAccounting and ControlThis technical note outlines the differences between financial accounting standards and tax law that affect the valuation of potential targets depending on the deal structure employed. Valuation models typically rely on financial accounting information to estimate the value of the deal; but tax laws, not financial accounting standards, affect the after-tax cash flows attributable to the deal. The note provides steps to determine a target’s tax b...Starting at €8.20
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How to Tackle a Strategy Case
Cara C. MaurerTechnical Note IVEY-9B21M040-EStrategyThis short technical note offers a multi-step process for how to analyze a strategy case. The technical note makes reference to frameworks and tools found in the following strategy textbook: Mary M. Crossan, Cara C. Maurer, W. Glenn Rowe, and Michael J. Rouse, Strategic Analysis and Action, 10th ed. (Toronto, ON: Pearson Publishing, 2021) [forthcoming]. This note explains that cases have no single correct answer and that if the analysis has no te...Starting at €8.20
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Equity Compensation and the US Tax Consequences
Frank, Mary Margaret; Lynch, Luann J.Technical Note DARDEN-C-2385Accounting and ControlThis technical note explores the many different forms of equity compensation. Equity compensation, defined as compensation that provides for the delivery of equity securities, aligns employees’ incentives with shareholder value driven by a company’s stock price. Equity compensation is used extensively to attract and retain key employees. However, the types of equity compensation differ in their effects on incentives, dilution, net income, corpora...Starting at €8.20
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The Treatment of Goodwill and Other Purchased Intangibles for Tax Purposes
Frank, Mary MargaretTechnical Note DARDEN-C-2258Accounting and ControlThis technical note outlines the effect of Section 197 of the Internal Revenue Code on goodwill and other intangibles purchased in an acquisition by comparing the treatment of goodwill and other purchased intangibles for tax and financial accounting purposes. The residual method, contingent payments, and recapture taxes are also briefly discussed. These tax laws affect current and future cash flows to the acquirer and target shareholders and as a...Starting at €8.20
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The United States of America: An Annual Report Compilation, 2022
Simko, Paul J.; Smith, Richard P.Technical Note DARDEN-C-2461Accounting and ControlThis technical note provides a compiled 2022 annual report for the United States of America, consolidated for the public and private sectors. It includes financial statements, accompanying notes, discussion and analysis, and a summary of risk factors. An introductory section specifies the report’s overarching purpose, as well as describing the role of accounting more generally for any defined entity. This annual report is designed to enable acces...Starting at €8.20