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1-3 of 3
Keywords: hobby
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Journal Articles
Heineken's Acquisition of Asia Pacific Breweries: Accounting for Business Combinations and Changes in Ownership Interests
Available to Purchase
Issues in Accounting Education Teaching Notes (2017) 32 (4): 65–71.
Published: 01 November 2017
... to Exhibit 2B in the case.) Heineken is marginally better represented on the Board of Directors. 2017 business combinations hobby acquisition accounting bidding war goodwill control changes in ownership interests International Financial Reporting Standards ii...
Includes: Supplementary data
Journal Articles
The Not So Pokey Hokies
Available to Purchase
Issues in Accounting Education Teaching Notes (2017) 32 (4): 33–64.
Published: 01 November 2017
...Mollie T. Adams; Kerry K. Inger; Michele D. Meckfessel 1. Heather is considered an independent contractor. 2. Heather's running is considered a hobby. 3. Heather will have gross income from her running activity for complimentary athletic gear. Waived race fees and complimentary...
Includes: Supplementary data
Journal Articles
Sweetness and Spice: Tax Issues for Foodies
Available to Purchase
Issues in Accounting Education Teaching Notes (2016) 31 (1): 1–11.
Published: 01 February 2016
...Susan E Anderson; H. Lynn Stallworth If an activity does not generate profit for three years during a five-year period, then it is presumed to not be profit-motivated and subject to the hobby loss limitations (IRC Sec. 183(d)). If the blog is considered a hobby, then its expenses...
Includes: Supplementary data
