Answer:
Check the explanation
Explanation:
a)
In IFRS according to IAS 19 all past service cost is recognized in the net income in the period in which amendment (change) is made by entity for defined benefit pension, it does not matter what is the status of the employees who will benefit the change. So in Year 1 $150000 will be expended completely and in subsequent years the amount is $0
Year 1 =$150000
Subsequent years= $0
b) In US GAAP the past service cost is recorded in Accumulated other comprehensive income in the year of amendment. It is amortized over the future working life of the participants.
Year 1 is year of adoption hence $0 is amortized because $150000 is included in Accumulated other comprehensive income.
Subsequent years: (150000/10=15000) $15000 will be amortized for each year for 10 years.
Answer:
$1,275,000
Explanation:
The computation of the contribution margin is shown below:
As we know that
Contribution margin = Sales - variable cost
or
Selling price per unit - variable cost per unit
And, the direct material per unit, direct labor per unit, and the Variable overhead per unit are variable cost
So, if 50,000 units are sold, the contribution margin per unit is
= 50,000 × ($33 - $1.50 - $2.50 - $3.50)
= $1,275,000
Answer:
Sampling plan can be considered as an arrangement of intelligent advances which empowers a specialist to choose sample from the populace and to appraise answer for the current issues.
In the given case revolutionary photo copy machines has been created by an organization. Here the task for the research is to decide or assess that what number of photograph copiers are need that the organizations of City Cleveland may purchase. This can be likelihood samplings techniques can be chosen for building up an inspecting plan. Two likelihood inspecting strategies will be proper for this errand. They are Simple Random Sampling and Systematic Sampling.
The example outline is all around characterized which are the organizations of the city Cleveland. From this example outline the analysts needs to isolate the organizations into bunches into little, medium and huge dependent on the representatives of each organization. Here the specialist should break down each organization. Through straightforward arbitrary sampling the scientist can gather the information of each organization. Here each organization in the example casing will be taken for assessment. Through orderly inspecting the scientist can list the organizations of city Cleveland for investigation. The scientist can choose any organization arbitrarily for examination.
Since the each organization of city Cleveland ought to be considered for examine and each organization must be bunch into three a methodical research is required. In this way the two plans Simple Random Sampling and Systematic Sampling plans are utilized.
Answer:
more will you have to save each month 981.9
Explanation:
given data
time = 30 year = 30 × 12 = 360 months
expected earn = 8.5 % = 
= 0.0070833
time = 10 year = 10 × 12 = 120 months
future value = millionaire = 
solution
we consider here saving end of this month = x
and saving end of 10 year = y
now we solve for x
= x × 
= x × 
x = 605.8
and
= y ×
= y × 
y = 1594.9
so here we require more amount to save is y - x in end of each month = 1594.9 - 605.8 = 981.9
Answer:
Investment on Slender 51,000
Goodwill 9,000
fees expense 4,000
Cash 64,000
Explanation:
fair value of Slender:
71,000 - 20,000 = 51,000
purchase price 60,000
goodwil 9,000
finder's fees 4,000
It will recognize the goodwill for Slender
it will pay the finder's and recognize them as expense
The total cash will be 60,000 to aquire Slender and the 4,000 finder's expense
