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| Topic: |
Business
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| Number of pages / Number of words: |
7 / 1728 |
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Net earnings per share increased 14%, due to the increase in outstanding shares. These shares, raising $6 million, were issued to finance the acquisition of the HSPL division last year during the 4th quarter. This paper will address the impact of the impairments due to their latest acquisition as they flow through the Balance Sheet, Income Statement, and Statement of Cash Flows...
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However, the Inventory and Accounts Receivable accounts are shown as a net value, inclusive of the provisions. There are no corresponding asset listings for a contra-asset account. Although the contra-asset account may be hidden, it might also be reasonable to assume that AOB wrote off these impairments...
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