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Leksion 01.ppt
1.
1 - 1 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kombinimet e Bizneseve LEKSION 1 Pr.ass.dr.Agim Binaj Prill 2010
2.
1 - 2 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Objektivi 1 Kuptimi i motiveve ekonomike duke nenvizuar kombinimet e bizneseve
3.
1 - 3 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kombinimet e Bizneseve Nje kombinim biznesi ndodh kur dy ose me shume biznese te vecanta bashkohen ne nje njesi te vetme kontabile.
4.
1 - 4 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Arsyet per Kombinime Biznesi Avantazhi i kostos Risku me i ulet Pengesa me te vogla operative Shmangia e gllaberimeve Blerja e aktiveve afatgjata jomateriale Arsye te tjera
5.
1 - 5 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Objektivi 2 Te mesojme rreth formave alternative te kombinimeve te bizneseve, si nga prespektiva ligjore dhe ajo kontabile.
6.
1 - 6 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Forma Ligjore e Kombinimeve te Bizneseve Kombinimi i Bizneseve Shkrirja Blerjet Konsolidimi
7.
1 - 7 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Forma Ligjore e Kombinimeve te Bizneseve A B A Shkrirja
8.
1 - 8 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Forma Ligjore e Kombinimeve te Bizneseve A B C Konsolidimi
9.
1 - 9 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Koncepti Kontabel i Kombinimeve te Bizneseve Koncepti e vendos theksin ne krijimin e nje njesie te vetme dhe ne pavaresine e kombinimit te njesive ekonomike perpara bashkimit te tyre. Shperberja e njesise ligjore dhe krijimi I nje njesie Tjeter qe do te realizohet nga bashkimi apo blerja. .
10.
1 - 10 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Koncepti Kontabel i Kombinimeve te Bizneseve Manaxhim i vetem
11.
1 - 11 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Koncepti Kontabel i Kombinimeve te Bizneseve Nje ose me shume njesi ekonomike behen njesi vartese. Nje njesi ekonomike transferon aktivet e saj neto tek tjetra. Cdo njesi transferon aktivet e saj neto ne nje njesi te re te sapoformuar.
12.
1 - 12 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kuadri mbi Kontabilitetin per Kombinimet e Bizneseve Pjesa me e madhe e polemikave lidhur me kerkesat kontabile per kombinimet e bizneseve historikisht kane perfshire metoden e interesit. Standart(SNRF) 3 futi nje metode alternative: metoden e blerjes.
13.
1 - 13 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kuadri mbi Kontabilitetin per Kombinimet e Bizneseve Kerkesat kontabile per kombinimet e Bizneseve gjendeshin ne SNRF Nr.3 ose SKK.9 Ky standart njohu metoden e blerjes si metoden baze te kombinimit te biznesit.
14.
1 - 14 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kuadri mbi Kontabilitetin per Kombinimet e Bizneseve SNRF 3 eleminoi metoden e interesit per transaksionet qe fillonin pas hyrjes ne fuqi te ketij standarti. Kombinimet e filluara pas hyrjes ne fuqi te ketij Standarti duhet te perdornin metoden e blerjes. Kombinimet kryesore do detajoheshin.
15.
1 - 15 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Objektivi 3 Kuptimi i metodave alternative ne financimin e shkrirjeve dhe blerjeve.
16.
1 - 16 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Metoda e interesit Metoda e interesit perdor koston historike per te regjistruar kombinimet ne vend te njohjes se vleres se drejte te aktiveve ne daten e transaksionit. Disa nga ceshtjet me te detajuara qe lidhen me interesat lidhen edhe me regjistrimin origjinal te kombinimit.
17.
1 - 17 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Metoda e Blerjes Kontabiliteti i blerjes kerkon regjistrimin e aseteve te blera dhe detyrimeve te marra me vleren e drejte te tyre ne daten e kombinimit.
18.
1 - 18 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Objektivi 4 Futja e koncepteve te kontabilitetit per kombinimet e bizneseve duke e vene theksin tek metoda e blerjes.
19.
1 - 19 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kontabiliteti per Kombinimet e Biznesit Nen Metoden e Blerjes Njesia Ekonomike X emeton 100,000 aksione te zakonshme me vlere nominale $10 per aktivet neto te Njesise Ekonomike Y ne nje kombinim blerje ne 1 Korrik, 2009. Cmimi i tregut te Njesia X eshte $16 per aksion
20.
1 - 20 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kontabiliteti per Kombinimet e Biznesit Nen Metoden e Blerjes Kosto direkte shtese: Tarifa LV $ 5,000 Tarifa Kontabile $10,000 Printimi dhe emetimi $25,000 Gjetja dhe konsultimi $80,000 Si regjistrohet emetimi?
21.
1 - 21 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kontabiliteti per Kombinimet e Biznesit Nen Metoden e Blerjes Investimi ne Y 1,600,000 Aksione te zakonshme, $10 VN 1,000,000 Kapitali shtese i paguar 600,000 Per te regjistruar emetimin e 100,000 aksioneve me $10 VN, aksione te zakonshme me vlere tregu $16 per aksion ne nje kombinim blerje biznesi me Y. Si regjistrohen kostot direkte shtese?
22.
1 - 22 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kontabiliteti per Kombinimet e Biznesit Nen Metoden e Blerjes Investimi ne Y 80,000 Kapitali shtese i paguar 40,000 Arka (aktive te tjera) 120,000 Per te regjistruar kostot direkte shtese te nje kombinimi me Y: $80,000 tarifa gjetje dhe konsultimi’ dhe $40,000 per regjistrimin dhe emetimin e letrave me vlere te kapitalit.
23.
1 - 23 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kontabiliteti per Kombinimet e Biznesit Nen Metoden e Blerjes Kosto totale e “Y” per blerjen e “X” eshte $1,680,000. Kjo eshte shuma e futur ne investim ne llogarine e Njesise Y.
24.
1 - 24 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Emri i mire Emri i mire eshte nje aktiv afatgjate jomaterial qe vjen kur cmimi i blerjes per te blere nje kompani vartese eshte me i madh se shuma e vleres se tregut te aktiveve te njesise vartese minus detyrimet.
25.
1 - 25 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Objektivi i te mesuarit 5 Vereni sesi kompanite bejne alokim kostosh ne nje metode blerje kombinimi.
26.
1 - 26 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Alokimi i kostos ne nje Kombinim Blerje Biznesi Percakton vleren e drejte te gjithe AAGJM dhe AAGJJOM identifikueshme te blera dhe detyrimeve te marra persiper. SNK 3 dhe SKK 9 ( siguron udhezime per ngarkimin e vlerave ne kategori specifike te aktiveve dhe detyrimeve.
27.
1 - 27 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Alokimi i kostos ne nje Kombinim Blerje Biznesi Emri i mire i regjistruar ne librat e nje filiali te blere nuk ka asnje vlere. Nje Emer i mire i tille eshte nje aktiv i paidentifikueshem. Emri i mire qe rezulton nga kombinimi vleresohet direkt.
28.
1 - 28 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Njohja dhe Matja e Aktiveve AGJJOM pervec Emrit te mire. Aktivet AGJJOMATERJALE te njohura Kriteri i ndarjes vecante Kriteri kontraktual -ligjor
29.
1 - 29 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Konsiderimi Kontigjent ne nje Kombinim Blerje Biznesi Konsiderimi kontigjent qe eshte i percaktueshem ne daten e blerjes regjistrohet si pjese e kostos se kombinimit. Niveli i fitimeve te ardhshme Cmimet e sigurise
30.
1 - 30 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Krahasimi i kostos dhe vleres se drejte Koston e investimit Totalin e vleres se drejte te aktiveve te identifikueshme minus detyrimet.
31.
1 - 31 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Krahasimi i kostos dhe vleres se drejte Kosto e investimit Vlera neto e drejte > Emri i mire 2 Aktivet neto te identifikueshme sipas vleres se drejte 1
32.
1 - 32 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Njesia X ka blere aktivet neto te Njesise Y ne 27 Dhjetor 2009. X Y
33.
1 - 33 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Vlera Kontabile Aktivet Arka $ 50 $ 50 Llog.te arketueshme 150 140 Inventare 200 250 Toka 50 100 Ndertesa, neto 300 500 Pajisje, neto 250 350 Patenta 50 Total aktive $1,000 $1,440 Vlera e Drejte
34.
1 - 34 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Vlera Kontabile Detyrimet Llogari te pagueshme $ 60 $ 60 Deftesa te pagueshme 150 135 Detyrime te tjera 40 45 Total detyrime $250 $ 240 Aktive neto $ 50 $1,200 Vlera e Drejte
35.
1 - 35 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Njesia X paguan $400,000 me arke dhe emeton 50,000 aksione te zakonshme te njesia Y me vlere nominale $10 dhe me nje vlere tregu $20 per aksion. 50,000 × $10 = $500,000
36.
1 - 36 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Investimi ne Y 1,400,000 Arka 400,000 Aksione te Zakonshme 500,000 Kapitali shtese i nenshkruar i paguar 500,000 Regjistrimi i emetimit te aksioneve te zakonshme $50,000 me vlere nominale 10$ plus $400,000 me arke ne nje kombinim blerje biznesi me Nesine Y. Ilustrimi i nje Kombinim Blerje
37.
1 - 37 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Arka 50 Llog.te arket. 140 Inventare 250 Toka 100 Ndertesa, neto 500 Pajisje, neto 350 Patenta 50 Llog.te pagueshme 60 Deftesa te pagueshme135 Detyrime te tjera 45 Investimi ne Njesine Y 1,400 $1640 – 1,440 = 200 Emri i mire 200
38.
1 - 38 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Njesia X emeton 40,000 aksione te zakonshme me vlere nominale $10 dhe me nje vlere tregu $20 per aksion dhe jep gjithashtu edhe nje deftese te pagueshme 5 vjecare me interes10%, per aktivet neto me vlere $200,000 te njesia Y 40,000 × $10 = $400,000
39.
1 - 39 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Investimi ne Njesin Y 1,000,000 Aksione te zakonshme 400,000 Kapitali shtese i nenshkruar i paguar 400,000 Deftese e pagueshme me interes10% 200,000 Regjistrimi i emetimit te 40,000 aksioneve te zakonshme me VN $10 plus $200,000, deftese e pagueshme me interes 10% ne nje kombinim blerje biznesi me Njesine Y. Ilustrimi i nje Kombinim Blerje
40.
1 - 40 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Arka 50 Llog.te arketueshme140 Inventare 250 Toka 80 Ndertesa, neto 400 Pajisje, neto 280 Patenta 40 Llogari te pagueshme 60 Deftesa te pagueshme135 Detyrime te tjera 45 Investimi ne Njesine Y 1,000
41.
1 - 41 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ilustrimi i nje Kombinim Blerje Vlera e drejte $1,000,000 eshte me e vogel se cmimi i blerjes $1,200,000 me $200,000. Vlera e aktiveve eshte reduktuar me 20%.
42.
1 - 42 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ana e kundert e Emrit te mire Sipas SNK 3 dhe 9, emri i mire nuk amortizohet me per qellime te raportimit financiar. – kundershtimet me tatim fitimin – ceshtje kontabiliteti nderkombetare
43.
1 - 43 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ana e kundert e Emrit te mire Sipas SNK 3 dhe 9, FASB kerkon qe firmat te vleresojne periodikisht emrin e mire per zhvleresimin e vleres se tij. Nje zhvleresim ndodh kur vlera e regjistruar e Emrit te mire eshte me e vogel se vlera e tij e drejte.
44.
1 - 44 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Njohja dhe Matja e Humbjeve nga Zhvleresimi Vlerat e mbartura Krahasimi Vlerat e drejta
45.
1 - 45 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Krahasimi i kostos dhe vleres se drejte Vlera e drejte Vlera e mbartur < Matja e humbjeve nga zhvleresimi
46.
1 - 46 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Amortizimi perkundrejt Mosamortizimit Firmat duhet te amortizojne AAGJJOM me nje jetegjatesi te fundme pergjate gjithe jetes. Firmat nuk do te amortizojne AAGJJOM me nje jetegjatesi te fundme qe nuk mund te vleresohet.
47.
1 - 47 ©2003
Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Fundi i leksonit 1
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