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The company has had problems during the year: Contaminated milk was sold to customers. As a result, milk consumption has gone down. The government has decided to compensate farmers for potential loss in revenue from the sale of milk. This fact was published in the national press on September 1, 20X4. Dairy received an official letter on October 10, 20X4, stating that $5 million would be paid to it on January 2, 20X5. The company s business is spread over different parts of the country. The only region affected by the contamination was Borthwick, where the government curtailed milk production in the region. The cattle were unaffected by the contamination and were healthy. The company estimates that the future discounted cash flow income from the cattle in the Borthwick region amounted to $4 million, after taking into account the government restriction order. The company feels that it cannot measure the fair value of the cows in the region because of the problems created by the contamination. There are 60,000 cows and 20,000 heifers in the region. All these animals had been purchased on November 1, 20X3. A rival company had offered Dairy $3 million for these animals after point-of-sale costs and further offered $6 million for the farms themselves in that region. Dairy has no intention of selling the farms at present. The company has been applying IAS 41 since November 1, 20X3. Required Advise the directors on how the biological assets and produce of Dairy should be accounted for under IAS 41, discussing the implications for the financial statements.

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EXHIBIT 12.30 Company Arch Chemicals Inc. (1999) Alternative transfer-pricing policies. Transfer-Pricing Policy

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problem and you want to see what he is willing to do about it In your mind, getting this client into therapy for any length of time would be fabulous, but you want to test how far the client may be willing to go You may decide to use these two strategies together First, you may recommend to the client that he seek treatment for no less than 6 months (arbitrarily chosen for this example) The client, who is not committed to such a course, tells you, That s impossible I can t do that You respond by saying, Well, I think six months would be good Okay, if you won t go for six months, then how about three months If the client balks, you negotiate downward again If your client agrees, then you might choose to try for more.

It follows from the definitions that these assets and liabilities are not financial instruments: Physical assets (e.g., inventories, property, plant, and equipment). Control of physical assets creates an opportunity to generate a cash inflow but does not give rise to a present right to receive cash or another financial asset. Leased assets. Control of leased assets creates an opportunity to generate a cash inflow but does not give rise to a present right to receive cash or another financial asset.

At a short-handed table, the style of one player can affect the whole game. In ring games, where people are free to come and go, you need to reassess how tight or loose the play becomes (and therefore decide your response) each time a player joins or leaves. The effect of dropping one player and adding another is much larger during short-handed play than it is on a full table, solely because that player represents more of the action (1/10th on a full table compared to 1/6th on a short-handed table almost twice as much for example). Because you have fewer opponents to beat on a short-handed table, you should play a higher percentage of starting hands than on a full table (the quality of starting hands starts to drop as fewer players are dealt in). But, as always, make sure to balance your play against the general play of the table play tighter against loose players and more aggressive against tight players to avoid losing big hands to maniacs and to take pots from the timid.

Accounting in a professional services firm should be among the least complicated in our economy. The firm bills its clients for services rendered, the client pays the invoice, and the firm pays its employees, landlord, and other overhead suppliers. That s about as simple as can be expected in a business. However, once the firm begins to enter into complicated client compensation

In effect, by using foot-in-the-door and door-in-the-face together, you are negotiating commitment with the client The other strategy, playing the devil s advocate, must be done with great care because it includes irreverence at its heart In this instance, you are challenging the client toward motivation by highlighting the difficulties of change In effect, you are taking on the argument against change, which forces an ambivalent client to argue for change Being the devil s advocate might include statements by you such as, Well, I understand why you would not want to change You have little reason for changing your drug use Another statement might be, Well, it would be incredibly hard to change, so you may be right that change is not for you.

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