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There is a large shopping mall online for car insurance. FREE ACCA BOOKS KAPLAN P2 EXAM KIT 2021-2022 - FREE ACCOUNTING BOOKS You can buy car insurance online if you understand the process. You have to accurately report your rating information to an online car insurance quoting website. Your accuracy is critical because the data that you give will determine the rate. Truthful and detailed rating information is a must if you are seriously considering buying car insurance online. The process will educate you about your own insurance and will give you confidence to shop online in the future.
Here’s what you need…
1. Driver License – Every resident relative in the household will have to be rated on the policy. You will need the driver’s license number for every individual that will be rated on the policy.
2. Insurance Declarations Page – This page is mailed FREE ACCA BOOKS KAPLAN P2 EXAM KIT 2021-2022 - FREE ACCOUNTING BOOKS to you every time your policy renews. It contains all of the insurance information that you will need to enter on the online quoting website.
3. Car Registration Card – The registration card will provide the vehicle identification number. Every vehicle gets its rate from the vehicle registration number. It will indicate the air bags, anti-lock brakes, and any other safety features. These features give you discounts.
4. Property Insurance Policy – The best rates on car insurance are usually multi-policy rated. You might as well get a rate on your homeowner policy and compare and get the multi-policy discount.
Online Shopping for car insurance requires you to provide FREE ACCA BOOKS KAPLAN P2 EXAM KIT 2021-2022 - FREE ACCOUNTING BOOKS all the necessary information. The nice thing about online shopping is that you can do it at home and at your convenience. The quotes are usually sent to competing companies and when you receive the quote you will also have the option to e-mail the agent. Agents are doing business online all of the time and they also find it to be a convenient way to do business.
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FREE ACCA BOOKS KAPLAN P2 EXAM KIT 2021-2022 - FREE ACCOUNTING BOOKS
1 On 1 October 2014, Kutchen acquired 70% of the equity interests of House, a public limited company.The following information is relevant to the preparation of the group financial statements:
The purchase consideration comprised 20 million shares of $1 of Kutchen at the acquisition date and 5 million shares on 31 March 2016 if House's net profit after taxation was at least $4 million for the year ending on that date. The market price of Kutchen's shares on 1 October 2014 was $2 per share and that of House was $4.20 per share. It is felt that there is a 20% chance of the profit target being met.
Kutchen wishes to measure the non-controlling interest at fair value at the date of acquisition. At acquisition, the fair value of the non-controlling interest (NCI) in House was based upon quoted market prices. On 1 October 2014, the fair value of the identifiable net assets acquired was $48 million and retained earnings of FREE ACCA BOOKS KAPLAN P2 EXAM KIT 2021-2022 - FREE ACCOUNTING BOOKS House were $18 million and other components of equity were $3 million. The excess in fair value is due to non-depreciable land. No entries had been made in the financial statements of Kutchen for the acquisition of House.
2 On 1 April 2014, Kutchen acquired 80% of the equity interests of Mach, a privately owned entity, for a consideration of $57 million. The consideration comprised cash of
$52 million and the transfer of non-depreciable land with a fair value of $5 million. The carrying amount of the land at the acquisition date was $3 million and the land has only recently been transferred to the seller of the shares in Mach and is still carried at $3 million in the financial records of Kutchen at 31 March 2015. The only consideration shown in the financial records of Kutchen is the cash paid for the shares of Mach.
At the date of acquisition, the identifiable net assets of Mach had a fair value of
$55 million, retained earnings were $12 million and other components of equity were $4 million. The excess in fair value is due to non-depreciable land. Mach had made a net profit attributable to ordinary shareholders of $3.6 million for the year to
31 March 2014.
Kutchen wishes to measure the non-controlling interest at fair value at the date of acquisition. The NCI is to be fair valued using a public entity market multiple method. Kutchen has identified two companies who are comparable to Mach and who are trading at an average price to earnings ratio (PIE ratio) of 21. Kutchen has adjusted the PIE ratio to 19 for differences between the entities and Mach, for the purpose of fair valuing the NCI.
3 Kutchen had purchased an 80% interest in Niche for $40 million on 1 April 2014 when the fair value of the identifiable net assets was $44 million. The partial goodwill method had been used to calculate goodwill and an impairment of $2 million had arisen in the year ended 31 March 2015. There were no other impairment charges or items requiring reclassification.
The holding in Niche was sold for $50 million on 31 March 2015 and the gain on sale in Kutchen's financial statements is currently recorded in other components of equity. The carrying value of Niche's identifiable net assets other than goodwill was
$60 million at the date of sale. Kutchen had carried the investment in Niche at cost.
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FREE ACCA BOOKS KAPLAN P2 EXAM KIT 2021-2022 - FREE ACCOUNTING BOOKS