Find a Economics School by Name

In: Business and Management

Submitted By Froster12
Words 778
Pages 4
Accounting policy changes:

Kobe steels impact on the accounting changes:
-Owned 8.4% of the Corporations outstanding common stocks.
-Owns 25% of the capital stock of Harnishfeger of Australia Pty. (the owner ship appers as the minority interest in the balance sheet.)
-Net fee income received from Kobe was 4.3min in 84, an increase of 1.2 mill from previous year.
-ten year agreement with Kobe supplying the corporation requirement for construction cranes for sale in US.
-Join R&D program for construction equipment over 3 years
-Sales to kobe 5.2mill in 84 and 10.5mill in 83
-Purchases from Kobe 33.7 mill in 84 and 15.5mill in 83
- Corporation owns 19% of ASEA Industrial systems inc.
-Purchases from AIS 11.2mill in 84 and 6.1 in 83
-Sales to AIS 2.6mill in 84 and 3.8 in 83

-Due to an Inventory reduction resulted in a liquidation of LIFO inventory. The effect of the liquidation increased the net income by 2.4million in 84. And reduced the net loss by approximately 15.6 million compared with only 6.7 mill in 83

There was a change in the recognition of some types of sales. This resulted in a change in sales calculation. Harnischfeger incorporated products purchased from Kobe Steel, which were re-sold by the company, into its net sales. This increased aggregate sales and cost of sales by $28 million.
• There was a change in the fiscal year for some foreign subsidiaries.
• There was a change in the depreciation methods on assets. The depreciation policy for financial reporting purposes was changed to a straight-line method from a principally accelerated method.
• There was a change in the use of last-in, first-out (LIFO) liquidation in inventory valuation.
• There was a change in the allowance for doubtful accounts. The company adjusted its allowance for doubtful accounts to 6.7% of sales for 1984 from 10% of sales in 1983.
• There was…...

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