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:
I will ask the question that
C. How will it make me feel about myself?
Explanation:
The reason behind asking question is that I want to know that this new office policy will effect me. If this office policy will change my responsibilities or my rights, I'll be definitely ask this question as it is a matter of importance for me.
The other questions
- Is it legal? is not appropriate for asking as the office policy is beyond the legal framework.
- Is it balanced? is not appropriate for asking as this question is not specific and clear so it is good to ask this question.
- Is it a lose-lose situation? this question is not a good way to ask about the nice policy as it will show my pessimistic approach towards the policy.
Answer:
capital structure weight is = 0.349
Explanation:
Given data:
Number of share 10,700
per share price is $41
number of share of stock is 240
per share price of preferred stock is $92
number of bonds 570
coupon rate is 6% paid semiannually
mutuarity life of bonds is 22 year
face value of bonds is $1000
selling price 104.5% per par
common stock 
Preferred stock 
Bonds 
Total amount = 438,700 + 222,080+595,650 = 1,256,430
capital structure weight is 
Answer:
The cross over is at 1800 units annually. for volumes over 1800, the process focus is cheaper.
Explanation:
The crossover is at 1800 units annually.
For volumes under 1800, the process focus is cheaper and lesser; for volumes that are over 1800 units, the repetitive manufacturing focus is cheaper and lesser
Fixed cost ÷ variable cost
$90000÷50 =$1800
$9,000÷5=$1800
Answer:
B. It is brought about by a specific event
Explanation:
Mood is the way a person feels at a particular time brought about by a certain event