A company should use the fair value method to account for its equity investment in another entity when the company holds less than 20% of the outstanding shares.
What is fair value?Fair value is a method of estimating the potential market value of an asset or liability. According to the International Financial Reporting Standards, the fair value of an asset is the price at which it could be exchanged between two willing parties in an open and unrestricted market.
The fair value method of accounting for equity investments refers to the method of accounting for investments where the investing company has less than 20% ownership in the investee company.
What is the fair value method for accounting for equity investments?
In the accounting of an equity investment, the fair value method is a way of recording investments. When the fair value method is employed, changes in the value of the investment are recorded in the income statement. As a result, an equity investment that has been purchased but not sold is accounted for at its current market price. In addition, the accounting records will indicate the unrealized gains or losses in the investment.
What are the benefits of the fair value method of accounting for equity investments?
The fair value method has a number of advantages, including:
Increased transparencyIncreased comparabilityIncreased reliability and consistencyThe use of the fair value method enables a more consistent and accurate measurement of the fair value of an investment. This is particularly true when the investment is not actively traded. Furthermore, the fair value method helps to minimize the likelihood of understating or overstating the value of an investment.
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Imagine you are the dining room manager of a restaurant. You are responsible for
creating a set of sanitation rules to be followed by the staff.
The sanitation rules should cover the following aspects:
Service sanitation rules
Personal hygiene and attire rules
Side work rules
in the time management for students video, stacey recommended breaking down a large project/assignment into multiple steps. how many steps were sugges
in the time management for students video More opportunities,Stress relief,Ability to realize goals.
Management (or managing) is the process of overseeing an organization, whether it be a business, nonprofit, or governmental body. The art and science of managing a company's resources are both involved.Management includes developing an organization's strategy and overseeing employee (or volunteer) activities to accomplish objectives using the available resources, such as financial, natural, technological, and human resources. In management, the phrases "run the business" and "change the business" are used to indicate the difference between continuing to deliver goods or services and adapting those same goods or services to meet shifting customer expectations. The term "management" can also be used to describe managers, who are in charge of overseeing a business.
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Global trade means more markets and opportunities, but there is also more _______ for those markets
Global trade has increased market access for businesses, allowing them to reach new customers and expand their operations. However, this also means that companies face more competition for those markets, as businesses from different countries now compete for the same customers.
This increased competition can drive innovation, force companies to improve their products and services, and ultimately benefit consumers by providing them with more choices and better prices.
Global trade means more markets and opportunities, but there is also more competition for those markets. With global trade, companies are able to reach a wider audience and tap into new markets. However, as more companies enter the global market, competition becomes more intense. This can lead to a greater focus on price and efficiency, and companies need to constantly innovate and improve in order to stay competitive. Additionally, global trade also brings new regulatory and legal challenges, as companies must comply with different laws and regulations in each market they operate in. Overall, while global trade offers many benefits, it also requires companies to be adaptable and strategic in order to succeed in a highly competitive and complex global marketplace.
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I am the head of a major company and it has been brought to my attention that
there is a problem with keeping employees. Soon after being hired they quit and
this is cause our training budget to be extremely high. Please explain the steps
you would take to solve this problem.
Formulate and answer a True/False question for each of the following topics:
a. Integer Optimization – Binary Constraint Types
b. Integer Optimization – Fixed Charge Model and Excel Solving
c. Project Scheduling – Impact of shortening an activity
d. Project Scheduling – Impact of delaying an activity
a. In Integer Optimization, binary constraint types restrict variables to only take on values of 0 or 1. True.
b. The Fixed Charge Model is a type of Integer Optimization problem and can be solved in Excel using the Solver add-in.
True.
c. False. Shortening an activity in a project schedule may not always result in a reduction of the project duration if the shortened activity is not on the critical path.
d. True. Delaying an activity in a project schedule will always result in an increase in the project duration, as it will push back the start and end dates of subsequent activities.
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What's+the+present+value+of+$1,650+discounted+back+5+years+if+the+appropriate+interest+rate+is+6%,+compounded+monthly?
The Present value is $ 1223.26.
Future value = $1650
n = 5 years
Interest = 6%
Calculation of present value:
Rate = 6.1678 %
Present value = future value / \((1+rate)^{n}\)
= $ 1223.26.
Present value is a technique of accounting based on the value of replacing assets on the fees that would be paid now, instead of on the charges they had been at first sold for modern cost accounting can yield consequences which can be materially extraordinary from traditional accounting based totally on ancient fees.
The fair price of the stock is a subjective term calculated using the contemporary monetary statements, marketplace function, and feasible growth cost from a fixed of metrics. In comparison, the market fee is the cutting-edge percentage price at which the inventory or asset is traded.
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Explain the role of extensionist in the development of agriprenuership
Answer:
The role of extensionist in the development of Agripreneurship To become an Agricultural Entrepreneur, the farmers, particularly the smallholder farmers, as well as a group of farmers need to develop their understanding related to the opportunities of market and economy.
"Monetary policy can be described either in terms of the money supply or in terms of the interest rate." This statement amounts to the assertion that a. the activities of the Federal Reserve’s bond traders are irrelevant if the Federal Reserve decides to target an interest rate. b. our analysis of monetary policy is not fundamentally altered if the Federal Reserve decides to target an interest rate. c. changes in monetary policy aimed at expanding aggregate demand can be described either as increasing the money supply or as increasing the interest rate. d. rightward shifts of the money-supply curve cannot occur if the Federal Reserve decides to target an interest rate.
Answer:
b
Explanation:
The monetary policy is not fundamently altered
how much does a 2/1 buydown typically cost on a conventional loan
The cost of a 2/1 buydown typically ranges from 1% to 3% of the loan amount.
A 2/1 buydown is a mortgage financing technique that allows a borrower to pay a lower interest rate for the first two years of a mortgage loan. The 2/1 buydown reduces the interest rate by two percentage points in the first year and by one percentage point in the second year before reverting to the original rate in the third year and thereafter.The cost of a 2/1 buydown typically ranges from 1% to 3% of the loan amount. The actual cost depends on the mortgage lender, loan size, and the buydown structure.
The buydown cost is typically paid at closing and can be either in cash or rolled into the mortgage loan amount. It's essential to remember that the cost of a 2/1 buydown is in addition to other closing costs associated with a mortgage loan.
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at sales of $100 million, a firm estimates current assets will be 35% of sales. if it has $5 million of equity and $15 million of debt, what is its dfn?
The DFN for this firm is -$10 million.
At sales of $100 million, a firm estimates current assets will be 35% of sales. The firm has $5 million of equity and $15 million of debt. We need to calculate the Discretionary Financing Need (DFN) for this firm.
DFN represents the additional funds that a firm needs to raise externally to support its operations. It can be calculated using the following formula:
DFN = (Total Assets - Current Assets) - (Total Debt - Equity)
To find the Total Assets, we can use the given information that current assets will be 35% of sales.
Therefore, Total Assets = Sales * Current Assets %.
Total Assets = $100 million * 35% = $35 million.
Now, let's substitute the values in the DFN formula:
DFN = ($35 million - 35% of $100 million) - ($15 million - $5 million)
DFN = ($35 million - $35 million) - ($15 million - $5 million)
DFN = $0 - $10 million
DFN = -$10 million
Therefore, the DFN for this firm is -$10 million.
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Even though the Constitution said nothing about presidents purchasing land,
President Thomas Jefferson purchased the Louisiana territory from France in 1803.
Jefferson felt the power came with the office, and Congress agreed. How did
President Jefferson justify doing this without authority being expressly granted to him
in the Constitution?
O necessary and proper clause
O the commerce clause
O inherent powers clause
O the three-fifths clause
Answer: its A and C and YOUR MUM LOL
Explanation:
Use the sum-of-year depreciation method to calculate the depreciation for the
following scenario. Company XYZ bought a new machine for $100,000 and
expects the machine will last for 10 years.
Answer:
20%
Explanation:
How to Calculate Straight Line Depreciation
The straight line calculation steps are:
Determine the cost of the asset.
Subtract the estimated salvage value of the asset from the cost of the asset to get the total depreciable amount.
Determine the useful life of the asset.
Divide the sum of step (2) by the number arrived at in step (3) to get the annual depreciation amount.
Straight Line Example
Company A purchases a machine for $100,000 with an estimated salvage value of $20,000 and a useful life of 5 years.
The straight line depreciation for the machine would be calculated as follows:
Cost of the asset: $100,000
Cost of the asset – Estimated salvage value: $100,000 – $20,000 = $80,000 total depreciable cost
Useful life of the asset: 5 years
Divide step (2) by step (3): $80,000 / 5 years = $16,000 annual depreciation amount
Therefore, Company A would depreciate the machine at the amount of $16,000 annually for 5 years.
The depreciation rate can also be calculated if the annual depreciation amount is known. The depreciation rate is the annual depreciation amount / total depreciable cost. In this case, the machine has a straight-line depreciation rate of $16,000 / $80,000 = 20%.
Which of the following is NOT considered personal information?
Size is limited under a Sole Proprietorship.
True
False
Answer:
True
Explanation:
because 1 person can't control a huge company or business
a specific region in which trade between nations takes place without protective tariffs is called
The specific region in which trade between nations takes place without protective tariffs is called a "free trade zone."
A free trade zone, also known as a free trade area or a foreign trade zone, is a geographical region where goods can be imported, stored, processed, and re-exported without being subject to tariffs, taxes, or other forms of trade barriers. A free trade zone encourages trade between nations by allowing goods to be produced and sold without government intervention, resulting in lower prices for consumers and increased economic activity.
In a free trade zone, companies can benefit from lower operating costs, access to new markets, and the ability to compete with other businesses in the region. Free-trade zones are often located near ports, airports, or other transportation hubs, making it easier to import and export goods.
Some of the world's best-known free trade zones include the European Union, the North American Free Trade Agreement (NAFTA), and the Association of Southeast Asian Nations (ASEAN).
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_______________ is intentionally or unintentionally using someone else's work without giving credit to the original author or creator.
a.
Research
b.
Plagiarism
c.
Articulation
d.
Investigation
Answer:
b. Plagiarism
Explanation:
Plagiarism refers to the action of presenting somebody else work as your original work acknowledging the original author. Plagiarism may be deliberate or unintended. The internet has software applications that assist students and scholars check against plagiarism.
Plagiarism is considered an offense in the academic and scholarly world.
Answer:
B
Explanation:
edg2021
Define ''limited in stock''
Answer:
Explanation:
it means that the product wont be around aymore since its limited to retailer?
What could happen if a filing system is not followed consistently in a medical practice?
If a filing system is not consistently followed in a medical practice, it can lead to various negative consequences. These include inefficiency in retrieving patient records, misplacement or loss of important documents, compromised patient care, and legal and regulatory compliance issues.
Consistently following a filing system is crucial in a medical practice to ensure smooth operations and provide quality patient care. Failure to do so can result in several adverse outcomes.
Firstly, an inconsistent filing system can lead to inefficiency in retrieving patient records. Healthcare professionals may struggle to locate relevant information, resulting in wasted time and delays in providing timely care. This can negatively impact patient satisfaction and potentially compromise their health outcomes.
Furthermore, an inconsistent filing system increases the risk of misplacing or losing important documents. Medical practices deal with a large volume of paperwork, including medical histories, test results, consent forms, and billing records.
Without a consistent filing system, documents may be misplaced, lost, or improperly stored, leading to potential errors, delays in treatment, and legal or financial consequences.
Another consequence of not following a filing system consistently is compromised patient care. Inaccurate or incomplete records can result in misunderstandings, miscommunication, and errors in treatment.
Healthcare professionals rely on accurate and up-to-date patient information to make informed decisions and provide appropriate care. Inconsistency in filing can disrupt this process and jeopardize patient safety.
Moreover, not following a filing system consistently can lead to legal and regulatory compliance issues. Medical practices are required to maintain accurate and organized records to comply with privacy regulations, such as the Health Insurance Portability and Accountability Act (HIPAA).
Failure to adhere to these requirements can result in penalties, lawsuits, and damage to the reputation of the medical practice.
In summary, failing to consistently follow a filing system in a medical practice can have detrimental consequences. It can lead to inefficiency in retrieving patient records, misplacement or loss of important documents, compromised patient care, and legal and regulatory compliance issues.
Implementing and adhering to a consistent and organized filing system is essential for the smooth functioning of a medical practice and ensuring the delivery of high-quality healthcare services.
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You find a zero coupon bond with a par value of $10,000 and 26 years to maturity. The yield to maturity on this bond is 4.8 percent. Assume semiannual compounding periods. What is the dollar price of the bond
The dollar price of the bond is $2,762.55. This means that an investor would need to pay $2,762.55 today in order to receive $10,000 in 26 years. It is important to note that the yield to maturity takes into account the time value of money and reflects the annualized return an investor would receive if the bond is held until maturity.
The first step in calculating the price of a zero coupon bond is to use the present value formula. The formula is: PV = FV / (1+r)^n, where PV is the present value, FV is the future value, r is the interest rate, and n is the number of compounding periods.
In this case, the par value or future value of the bond is $10,000, the yield to maturity is 4.8 percent, and there are 52 (26*2) compounding periods. Therefore, the present value of the bond can be calculated as follows:
PV = $10,000 / (1+0.048/2)^(52) = $2,762.55
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Describe how a high level of flexibility would affect your performance in softball. Consider the benefits in many aspects of softball.
Answer:
you would be able to jump higher
you would be able to run quicker
you would be able to catch the ball better
Hope this helps!
Answer:
With a high level of flexibility for a volleyball player physical performance and muscle coordination would improve, it can even enhance the enjoyment of playing. One would be able to jump higher, move quicker and maybe even hit the ball further and all of this put together hopefully win too.
Explanation:
In a perpetual average cost system:_________
a) A new weighted-average unit cost is calculated each time additional units are purchased.
b) The cost allocated to ending inventory is generally the same as it would be in a periodic inventory system.
c) The moving-average unit cost is determined following each sale.
d) The average is determined by dividing the total number of units sold by the cost of units purchased during the period.
Answer:
a) A new weighted-average unit cost is calculated each time additional units are purchased
Explanation:
Perpetual Inventory system is the method of recalculating the value of goods held after each transaction.
In Weighted Average Cost Method, the average cost of goods held is recalculated each time a new delivery of goods is received. Issues are then priced at this weighted average cost.
Suppose the demand for a product is perfectly elastic. At a price of $20, 10 units of a product are sold. If the price is increased to $40, then one would expect sales __________. a) to remain at 10 b) to fall below 5 c) to equal 5 d) to fall to zero
Answer:
B
Explanation:
$20, 10 units are sold.
$40, no one wants to buy it as much but, won't go down completely so it would be B.
Hope this helps!
Which item best defines federal discretionary spending?
Answer:
Explanation:
Some examples of areas funded by discretionary spending are national defense, foreign aid, education and transportation.
Tailoring media content to specific audiences that possess characteristics of interest to specific advertisers is a strategy known as
Tailoring media content to specific audiences that possess characteristics of interest to specific advertisers is known as targeted advertising or personalized advertising.
Targeted advertising, or personalized advertising, is a strategy that involves tailoring media content to specific audiences based on their characteristics that are of interest to particular advertisers. This approach allows advertisers to reach their desired audience more effectively by delivering customized messages and content that resonate with the interests, preferences, and demographics of the targeted individuals. By leveraging data and analytics, advertisers can optimize their campaigns and allocate their resources more efficiently, ultimately improving the effectiveness and relevance of their advertising efforts.
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Why postal service is important for business
Explanation:
It is important for businesses for several reasons:
1 Communication: Postal service is a reliable and affordable way for businesses to communicate with customers and other businesses. It enables businesses to send and receive important documents, such as contracts, invoices, and legal notices, which are necessary for their operations.
2 Marketing: Postal service is an effective tool for businesses to reach out to potential customers and promote their products and services. Direct mail campaigns can target specific audiences and help businesses generate leads and sales.
3 Logistics: Postal service is an essential component of supply chain management. It enables businesses to send and receive goods and materials from suppliers and customers, which is crucial for their operations.
4 E-commerce: Postal service plays a vital role in the growth of e-commerce. It enables businesses to deliver products to customers who shop online, which is becoming an increasingly important part of the retail industry.
5 Accessibility: Postal service is often the most accessible and convenient way for businesses in remote or rural areas to connect with the rest of the world. It provides them with access to markets and customers that would otherwise be difficult to reach.
VEI'. Scenario 2 The supply and demand for dog clothing is given by Go: 500 — 10F and C25 = 5P— 25 5. What is the equilibrium price and quantity? (1*: p*= 6. Suppose a tax of$12 per unit is imposed on sellers in the market. The equilibrium price and quantity are now Q': p': 7. (2 points) The tax burdens (per unit bought or sold) are Burden on Buyers = Burden on Sellers =
The equilibrium price and quantity can be found by setting the supply and demand equations equal to each other and solving for the price and quantity at that point.
Given:
Demand: Qd = 500 - 10P
Supply: Qs = 5P - 25
To find the equilibrium price and quantity, set Qd equal to Qs:
500 - 10P = 5P - 25
Simplify the equation:
500 + 25 = 5P + 10P
525 = 15P
Divide both sides by 15 to solve for P:
P = 525/15
P = 35
So the equilibrium price is $35.
To find the equilibrium quantity, substitute the equilibrium price (P = 35) back into either the demand or supply equation:
Qd = 500 - 10P
Qd = 500 - 10(35)
Qd = 500 - 350
Qd = 150
Therefore, the equilibrium quantity is 150 units.
Now, let's consider the situation when a tax of $12 per unit is imposed on sellers in the market. This means that the supply equation needs to be adjusted:
New supply: Qs = 5P - 25 - 12
To find the new equilibrium price and quantity, set the new supply equal to the demand:
500 - 10P = 5P - 25 - 12
Simplify the equation:
500 + 37 = 5P + 10P
537 = 15P
Divide both sides by 15 to solve for P:
P = 537/15
P ≈ 35.8
So the new equilibrium price is approximately $35.8.
To find the new equilibrium quantity, substitute the new equilibrium price (P ≈ 35.8) back into either the demand or supply equation:
Qd = 500 - 10P
Qd = 500 - 10(35.8)
Qd ≈ 500 - 358
Qd ≈ 142
Therefore, the new equilibrium quantity is approximately 142 units.
Now, let's calculate the tax burdens on buyers and sellers.
The burden on buyers is the difference between the new equilibrium price (P ≈ 35.8) and the original equilibrium price (P = 35):
Burden on Buyers = P' - P
Burden on Buyers ≈ 35.8 - 35
Burden on Buyers ≈ 0.8
So the burden on buyers is approximately $0.8 per unit.
The burden on sellers is the difference between the original equilibrium price (P = 35) and the price they receive after the tax (P' ≈ 35.8):
Burden on Sellers = P - P'
Burden on Sellers ≈ 35 - 35.8
Burden on Sellers ≈ -0.8
So the burden on sellers is approximately -$0.8 per unit.
In summary:
- The equilibrium price and quantity without the tax are $35 and 150 units, respectively.
- The equilibrium price and quantity with the tax are approximately $35.8 and 142 units, respectively.
- The tax burden on buyers is approximately $0.8 per unit.
- The tax burden on sellers is approximately -$0.8 per unit.
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"What a given group of people appreciates" are their ___________. A. Cultural contexts b. Culture shock c. Cultural education d. Cultural values Please select the best answer from the choices provided A B C D
Answer:
d. Cultural values
Explanation:
Cultural values are the values and norms that are followed by a distinct society or a group of people. In other terms, values and norms developed within the society to form its basis are said to be the cultural values. The people believe, follow, and appreciate the values. They help in defining the ways of living and leading the life. The behavior, nature, and thinking of the society is influenced or structured as per the cultural values.
Answer:
D
Explanation:
I just took the assignment
15. The word tourism first referred to which of the following? (1 point)
Oa theatrical voyage
Oa ship used by pirates in the Caribbean
O a traditional Austrian dance
O a gift given to a hostess
The word tourism was first referred to as a theatrical voyage. So, option (a) or (i): theatrical voyage is the correct answer.
Why is tourism referred to as a theatrical voyage?Many tourist places in China have quickly established theatrical performances; yet, little research has been done in this crucial field.
The tour de France, a great tour, conducted by young nobility during the 16th and 18th centuries, was an early form and predecessor of modern tourism.
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Manufacturing overhead ______. multiple select question.
a. contains fixed costs
b. consists of many different types of costs
c. is an indirect cost
d. is directly traceable to units produced
Answer:
B. consists of many different types of costs
Manufacturing overheads is such cost that consists of many types of costs, and is also directly traceable to the number of units produced. Therefore, the options B and D hold true.
What is the significance of manufacturing overheads?Manufacturing overheads can be referred to or considered as the overheads that are incurred by a producer in the process of manufacturing the units to be sold in the business. These costs are incurred for the purpose of profit-making.
The overheads of manufacturing consist of different types of costs, and division of the incurred overheads by the total manufactured units will give an idea of the per-unit cost for the firm.
Therefore, the options B and D hold true and state regarding the significance of manufacturing overheads.
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The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances.
Accounts payable $520 Fees Earned $3,237
Accounts receivable 624 Insurance Expense 549
Supplies 500 Rent expense 1,500
Prepaid insurance 1,690 Land 2,667
Cash 1,922 Wages expense 655
Office equipment 1,800 Retained earnings 5,500
Dividends 688 Common stock 5,038
Unearned rent 1,600
Total assets are
The total assets of Monroe Entertainment Co. are $25,783.The total assets of Monroe Entertainment Co. can be calculated by adding up the balances of all the accounts listed in the ledger.
The accounts and their balances are as follows:
- Accounts payable: $520
- Accounts receivable: $624
- Supplies: $500
- Prepaid insurance: $1,690
- Cash: $1,922
- Office equipment: $1,800
- Dividends: $688
- Unearned rent: $1,600
- Fees earned: $3,237
- Insurance expense: $549
- Rent expense: $1,500
- Wages expense: $655
- Retained earnings: $5,500
- Common stock: $5,038
To calculate the total assets, we add up all the balances listed above, which gives us:
$520 + $624 + $500 + $1,690 + $1,922 + $1,800 + $688 + $1,600 + $3,237 + $549 + $1,500 + $655 + $5,500 + $5,038 = $25,783
Therefore, the total assets of Monroe Entertainment Co. are $25,783.
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