Under IFRS for employee future benefits besides pension plans, remeasurements of the net defined benefit
a. should be reflected in OCI.
b. should not be recorded.
c. do not need to be remeasured.
d. should be reflected in income

Answers

Answer 1

a. Remeasurements of the net defined benefit under IFRS for employee future benefits, besides pension plans, should be reflected in Other Comprehensive Income (OCI).

Under International Financial Reporting Standards (IFRS), remeasurements of the net defined benefit for employee future benefits, excluding pension plans, are required to be reflected in Other Comprehensive Income (OCI).

means that any changes in the net defined benefit liability or asset, such as actuarial gains or losses or the effects of changes in demographic assumptions, should be recorded in OCI rather than in the income statement. By reflecting these remeasurements in OCI, the objective is to provide a more comprehensive view of the financial performance and position of the reporting entity. These amounts in OCI are usually presented as part of the total comprehensive income for the period. It's worth noting that this treatment may differ from the accounting requirements under other frameworks, such as the Generally Accepted Accounting Principles (GAAP) in certain countries, where such remeasurements may be recognized directly in the income statement.

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Related Questions

which of the following expenses qualifies for an education credit in 2021? tuition payments. the taxpayer didn't receive scholarships, grants, or other nontaxable benefits. fees for an optional student activity. cost of student medical fees. tuition payments. the taxpayer received a nontaxable grant, which covered the entire tuition expense.

Answers

We can see here that the expenses qualifies for an education credit in 2021 is: A. Tuition payments; the taxpayer didn't receive scholarships, grants, or other nontaxable benefits.

What is an education credit?

Education tax credit is actually known to be the credit given to taxpayers who pay qualified higher education expenditures for an eligible student to an eligible educational institution, such as a college or university. The American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit are the two forms of educational tax credits.

For qualifying students who have not yet finished their first four years of higher education, the American Opportunity Tax Credit (AOTC) is available.

The cost of obtaining an undergraduate, graduate, or professional degree may be deducted using the Lifetime Learning Credit.

We see here that the above answer is the correct answer.

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If 1m people are unemployed and the potential labour force is 30m, what is the unemployment rate

Answers

Answer:

total labour= 40m

unemployement rate= 1000000/40000000*100%= 2.5%

Explanation:

If the insured and primary beneficiary are both killed in the same accident and it cannot be determined who died first, where are the death proceeds to be directed under the Uniform Simultaneous Death Act?

Answers

Depending on the degree of kinship, the inheritance is split equally among the closest living relatives.

What is Uniform Simultaneous Death Act?

A law known as the Uniform Simultaneous Death Act was passed by many states to avoid the need for multiple probate proceedings when two people pass away within 120 hours of one another.

Whether a person leaves a will or not, their heirs frequently have to go through the drawn-out and expensive probate process.

When two or more people pass away at roughly the same time, some states use the Uniform Simultaneous Death Act to decide who gets what.

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if a manufacturer of fast-moving consumer goods (fmcg) is interested in measuring consumers’ movement through the adoption hierarchy, which ad effectiveness measure should it employ

Answers

If a manufacturer of fast-moving consumer goods (fmcg) wants to track consumers' progression through the adoption hierarchy, it should use ad tracking.

Fast-moving consumer goods, also known as consumer packaged goods, are items that are sold quickly and cheaply. Non-durable household goods like packaged foods, beverages, toiletries, candies, cosmetics, over-the-counter drugs, dry goods, and other consumables are examples.

FMCG is an abbreviation for Fast-Moving Consumer Goods, also known as consumer packaged goods. Products that customers frequently use and replace are referred to as consumer packaged goods (CPG) in the industry. Consumer packaged goods include things like food, drinks, cosmetics, and cleaning supplies.

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can somebody make a summary of a article about what it takes to give good customer service??? PLEASE i only need like 4-5 sentances

Answers

Answer:

Customer service sets great businesses apart from the rest. Customers are the reason that businesses exist. Keeping those customers happy means being responsive to their needs and wants. A good customer service experience can turn a one-time customer into a lifelong repeat customer. People like to share their good experiences. Excellent customer service can turn into positive word of mouth.

The FCC has the power to regulate all of the following communications EXCEPT:

Answers

The Federal Communications Commission (FCC) has the power to regulate various forms of communication in the United States except political speech.

Political Speech: The FCC does not have the authority to regulate political speech, including campaign advertisements and political debates. Political speech is protected by the First Amendment of the U.S. Constitution, which limits the government's ability to restrict or regulate free expression in the context of political discourse.

While the FCC regulates many aspects of communication, including broadcasting, telecommunications, radio frequencies, and certain content standards, it is not involved in regulating the content of political speech or the political messaging conveyed through various communication channels.

It's important to note that the FCC's regulatory authority is subject to specific laws and regulations, and its jurisdiction may evolve over time as new technologies and communication methods emerge, or as legislation and court rulings shape its scope of authority.

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According to reports published in Business Week and other sources, the best boards of directors
A. are found in Japanese and European countries
B. are generally more independent and more active than other boards
C. rate high on independence but low on innovation
D. rarely own stock in the company
E. are not compensated

Answers

According to reports published in Business Week and other sources, the best boards of directors are generally more independent and more active than other boards.

A board of directors is a group of individuals responsible for overseeing the management of a company. The effectiveness of a board of directors can have a significant impact on the success of a company. According to reports published in Business Week and other sources, the best boards of directors are generally more independent and more active than other boards.

This means that they are less likely to have conflicts of interest or to be overly influenced by management, and are more likely to be engaged in the strategic planning and decision-making processes of the company. They also tend to have a diverse range of expertise and backgrounds, which can help them make more informed decisions.

While the best boards of directors may be found in a variety of countries, the qualities that make them effective tend to be consistent across different contexts. These qualities include a commitment to transparency, a willingness to ask tough questions and challenge assumptions, and a focus on long-term value creation for shareholders and other stakeholders. The best boards of directors may also provide compensation to their members in order to attract and retain high-quality talent.

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You own a burger restaurant. You sell each burger at $5 . Your monthly expenses are $800 and it cost you $1 to produce each burger. How many burgers do you need to sell each month to break even?

Answers

Answer is 200 burgers

Step by step

You sell each for $5, your cost is $1, your profit is $5 - $1 = $4 profit each burger sold.


You need $800 so divide $800 / $4 = 200 burgers you need to sell to break even.

Are the following statements true or false? Explain in each case.
“Two countries can achieve gains from trade even if one of the countries has an absolute advantage in the production of all goods.”
“Certain very talented people have a comparative advantage in everything they do.”
“If a certain trade is good for one person, it can’t be good for the other one.”
“If a certain trade is good for one person, it is always good for the other one.”
“If trade is good for a country, it must be good for everyone in the country.”

Answers

1. True. Even if one country has an absolute advantage in the production of all goods, both countries can still benefit from trade if the other country has a comparative advantage in the production of certain goods.


2. False. Even the most talented people are not good at everything but they might be better at some things than others, but they cannot be excellent at everything.


3. False. Trade can be beneficial for both parties involved. 

4. False. Trade can be beneficial for one party but not necessarily for the other. 

5. False. International trade can have negative consequences for certain groups of people.

Which type of system enables and manages the publishing, modification, and access of various forms of documents and other files on a network or on the web?
a. CMS
b. DMS
c. TPS
d. MIS

Answers

a. A Content Management System (CMS) is the type of system that enables and manages the publishing, modification, and access of various forms of documents and files on a network or on the web.

A CMS is a software application that allows individuals or teams to create, edit, organize, and publish digital content, such as text documents, images, videos, and other multimedia files.

CMS provides a user-friendly interface that allows users to manage and control the content of a website or an intranet. It enables multiple users to collaborate on content creation and editing, with different levels of permissions and access rights. A CMS also offers features like version control, workflow management, content categorization, and search functionality, making it easier to organize and retrieve information.

By using a CMS, organizations can efficiently manage their content, ensure consistency across different platforms and devices, and simplify the process of updating and maintaining their digital presence. It is commonly used for websites, blogs, e-commerce platforms, and document repositories, enabling effective content management and facilitating seamless access to files and documents on networks or the web.

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why is international improvement important​

Answers

Answer:

Because they have farts

Explanation:

its mindness

The largest effect of these internal improvements was to link rural farmers with markets. In 1816 a Senate report stated that nine dollars would move one ton of goods from Britain to the United States. Once on American soil, that same nine dollars covered the costs of moving the goods just thirty miles inland.

in your own words, why do you think it is important to write a cover letter?

PLEADF IM SO DESPERATE

Answers

Answer:

no not really

Explanation:

but in most cases they are important

the marketers of corona beer achieved great success in the u.s. market by:

Answers

The marketers of Corona beer achieved great success in the U.S. market by "implementing a well-thought-out marketing strategy that resonated with American consumers. "

Corona also capitalized on the rising trend of light beer by introducing a lighter version of their beer, Corona Light, which catered to health-conscious consumers looking for a low-calorie and low-carb option.

The brand also made a name for itself through smart advertising campaigns that featured catchy slogans such as "Find your beach" and "This is living." These slogans effectively communicated the idea of enjoying life to the fullest and having a good time with friends, which aligned perfectly with Corona's brand image.In addition to branding and advertising, Corona's marketers also used clever distribution tactics to expand their reach in the U.S. market. They partnered with popular Mexican restaurants and bars to serve their beer, which helped to increase brand visibility and demand. Furthermore, they introduced a clear glass bottle, which made the beer stand out on store shelves and added a unique element to the brand's identity.Overall, the success of Corona's marketing strategy in the U.S. market can be attributed to a combination of factors, including branding, advertising, distribution, and innovation. By effectively communicating the brand's image and values to consumers, Corona was able to build a loyal following and establish itself as one of the most popular beer brands in the United States.

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Establishing an online professional network is an important tool for locating career opportunities in the twenty-first century.


False

True

Answers

Answer:

I say your answer option is true. I'm so sorry if my answer ends up being wrong. I tired my best

Establishing an online professional network is an important tool for locating career opportunities in

Answer:TRUE

Explanation:

Mountain Equipment Co-op has just issued $800,000 in 10-year bonds. They are required to establish a sinking fund in order to save enough money to pay the bond redemption when it comes due.

How much must they deposit at the end of every six months into an account earning j2=4% in order to save the $800,000?

Answers

To establish a sinking fund for the redemption of their 10-year bond, Mountain Equipment Co-op needs to deposit a certain amount at the end of every six months. Given that the bond has a face value of $800,000 and an interest rate of 4% on a semi-annual basis (j2=4%), the sinking fund payment can be calculated using the sinking fund payment formula.

By substituting the appropriate values into the formula, where the interest rate per period (j) is 2%, the number of years to maturity (n) is 10, and the number of compounding periods per year (m) is 2, the sinking fund payment is determined as follows:

Sinking fund payment = $800,000 x 0.02 / (1 + 0.02)^(10*2/2)

Sinking fund payment = $800,000 x 0.02 / (1.02)^10

Sinking fund payment = $69,931.19 (rounded to the nearest cent)

Hence, Mountain Equipment Co-op must deposit $69,931.19 at the end of every six months into an account earning a 4% interest rate (j2=4%) in order to accumulate the necessary $800,000 for bond redemption.

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Select all that apply.
Select all reasons data mining is important to businesses.
It cuts costs.
It identifies long-term goals.
It solves problems.
It increases profits.

Answers

It cuts cost

I sole’s problems increase profits

Answer:

a,c,d

Explanation:

A customer who has, as part of her account holdings, unlisted REITS, as well as a limited partnership interest in an oil and gas program, may expect her servicing member firm to show A) no valuation for the unlisted REITS and the original investment made in the DPP interest. B) a per share estimated value of the securities. C) the amount shown on Tape B the business day before the account statement closing date. D) an exact per share value as calculated on the last business day of the month.

Answers

Answer:

In recent months the news about Listed Real Estate Investment Companies -

SOCIMIS-, abound in all the economic newspapers of the country, have become one of

investment instruments with the most interest in a market where the highly

named reactivation of economic growth, as well as job creation. At

The work presented below has been intended to make a small approximation to

this unique area within the framework of a new real estate market.

As an introduction to the work itself, a reflection and approach has been made

the Spanish real estate sector, which has had so much weight in the country's growth in the

recent years, analysis that will deal with the housing market both in its aspect

residential as well as for rent.

The first part of the work consists of showing the origin of this type of societies

mercantile, beyond our borders, in countries with a social and financial culture

different from that applicable in Spain. We will study the emergence of REITs, the evolution that

have followed to this day, the legal framework in which they operate, and the characteristics and

particular of the different types. All this both in his country of origin, the United States of

America as in so many others on various continents.

The central part of the theoretical work will consist of presenting the characteristics of the

SOCIMIS - Listed Stock Companies of Real Estate Investment, companies of recent

creation. Their characteristics will be analyzed in depth, comparing them with

others with similar characteristics in the market and analyzing in depth the taxation of

these and their final impact on shareholders.

Finally, the practical case of a SOCIMI will be analyzed, from before it took that name,

going through the analysis of your real estate assets, balance sheets and loss accounts and

profits, to finally land on a listed market offering investors the

participation in the company in exchange for a return.

The final part of the work will consist of the analysis in the same way as that mentioned in point

above, but with respect to other real estate assets in which it may have an interest in investing the

SOCIMI.

On her first day on the job in the fast food restaurant, Kayla's supervisor spent considerable time with her, explaining procedures and making sure that she knew how to greet customers, fill orders, and operate the cash register. What stage in the leader-member exchange theory does this describe

Answers

Answer: Role taking

Explanation:

The leader–member exchange theory simply focuses on the two way relationship that exist between the leaders and the followers.

When a new member joins the organization, it's the responsibility of the leader to assess the talent of the new employee and offer him or her the opportunities to demonstrate their capabilities and explain the functions that the person is expected to perform. This is what Kayla's supervisor is performing.

Alice loves all animals and is starting a new grooming business for dogs. She believes that animals are very important and plans to exceed any applicable regulations regarding cleanliness and health standards. Alice thinks some local regulations make no sense. For example, there is a local ordinance that all dogs must be kept on a leash at all times when not in a fenced area. Although Alice lives on a large lot with plenty of room for dogs to run free, she plans to obey the leash regulation and all others. She is aware, however, that members of the community have had success in changing local regulations by petitioning city council. Alice plans to proceed in that manner to attempt a change in the leash law. Alice's idea that dogs have basic rights, and her plan to exceed laws involving cleanliness and health standards is rooted in which of the following?A. Legal positivism.
B. The historical school.
C. Legal realism.D. Natural law.
E. Cost-benefit analysis.

Answers

Answer:

D. Natural law.

Explanation:

As a concept, natural law states that everyone, including people, animals and all other living things, e.g. trees, have God given or natural rights. These rights include our right to live and be free, and are not established by any law created by humans, instead we (and the rest of living creatures) are born with them. Laws made by human societies have no right to interfere or break natural laws, since natural laws are the basis of all other laws.

Some people believe that natural law only applies to humans, but others, e.g. ecologists and animal lovers, believe that they apply to all living creatures.

If a stock you buy is $50 per share and pays $2 per year in total dividends;
what is the dividend yield of the stock?*

Answers

Answer:

4%

Explanation:

Dividend yield shows the dividends paid out annually as a percentage of the share market price.

The formula for calculating dividend yield is the annual dividend per share/market value per share.

Dividend yield = dividend/ market share price x 100

Dividend yield = 2/50 x 100

Dividend yield = 0.04 x 100

Dividend yield = 4%

The Smiths are saving money for a down payment on a house. The Smiths have $25,000 in cash, and they estimate that in 5 years they will have approximately $31,000 if they deposit their cash in a savings account that compounds interest yearly. To calculate the $31,000 amount, the Smiths determined

Answers

Options :

A)net present value of the $25,000.

B)future value of the $25,000.

C)internal rate of the return on the $25,000.

D)present value of $25,000.

Answer: B)future value of the $25,000.

Explanation: The Smith's calculation and subsequent result which yielded $31,000 refers to the future value of $25,000. The initial $25000 is the present value of the amount held. If the initial amount is saved or deposited over a certain number of years in an account which yields a certain rate of interest per annum and is compounded either on a monthly, yearly, quarterly or semiannual basis as the case may be, in this scenario above, the interest is called mounded annually. This initial amount will grow and yield an amount which is greater than the present deposit. This is called the future value of the initial deposit.

HELP PLEASE, I WILL GIVE BRAINLIEST!!

Select the qualification that is best demonstrated in each example.

*Judy is a Veterinarian who lifts animals onto her examination table ________
*Isaac is an Aquacultural Manager who trains and oversees workers ________
*Felix is a Zoologist who studies goats and carefully records information in his notes about them _________

options:
-For Judy: problem-solving skills, physical strength, teaching skills, and communication skills

-For Isaac: attention to detail, problem-solving skills, organizational skills, and leadership skills

-For Felix: teamwork, attention to detail, teaching skills, and flexibility

Answers

Answer:

1. Physical strength

2. Leadership skills

3.  Attention to detail

Have a good day!!

Answer:

✔leadership skills

✔ physical strength  

✔ attention to detail

Explan ation:

What does a good credit history do for consumers?
A. It helps them reduce their housing costs.
B. It allows them to get debit cards,
C. It makes it easier for them to get loans.
D. It keeps prices low.
SUBMIT

Answers

Answer:

C. It makes it easier for them to get loans.

Explanation:

Credit history shows how reliable a borrower is in repaying loans. A good credit history indicates that a person pays their debts on time.  A customer with a good credit history manages their income and debts properly and is considered a low-risk borrower.

Lenders are always willing to offer credit facilities to customers with a good credit history. They view them as less likely to default on their debts.

How are NEWMAN and KRAMER behaving like ENTREPRENEURS ? Is ther business likely to be successful ? Why/Why not?

Answers

Cosmo Kramer is a true businessman who developed numerous projects and enterprises during the illustrious seasons of Seinfeld.

Is Kramer affluent on his own?

Fans speculate that Kramer had his own personal fortune. She is initially portrayed as a hard drinker, but it is subsequently discovered that she is a matron in a restaurant restroom. He never truly talks about his father and he doesn't give his name. Fans have hypothesized that Kramer might have money from his father's side of the family.

What was the source of Kramer's income?

Where does Kramer receive his money, originally answered? Kramer has a number of different ways to get money, such as gambling, participating in theatrical productions, portraying ailments at medical schools, landing a slot on the sitcom "Murphy Brown," and selling ideas for renowned creations like his "Coffee Table Book," among others.

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What are some things you do NOT include in a personal property inventory?

Answers

Answer:

your house car etc. things like that

Explanation:

Which of the following are typically not part of the duties of a corporate travel manager?
-planning meetings and conferences
-managing travel budgets
-arranging business travel for company employees
-booking a cruise for employees' families

Answers

Answer:

booking a cruise for employees' families

Explanation:

A corporate travel manager is a senior officer in a company whose duties revolve around facilitating business travel. Their roles include planning business trips, organizing the company's business events, and any other corporate travel-related tasks.

The corporate travel manager is in charge of implementing the travel budget. They have to find the most cost-effective way of traveling without compromising business productivity and the corporate image.

which of the following is a responsebility of an HR manager.
a. making final decisions on whom to hire
b. providing employees with advice about compensation
c. making sure office politics leads to exclusive groups
d. stroking competition between employees over opportunities

Answers

The responsibility of an HR manager is Option B. providing employees with advice about compensation.

The HR manager is responsible for overseeing and managing employee-related tasks within the company. HR managers deal with employment contracts, compensation, employee relations, health benefits, and legal compliance with employment laws and regulations. The HR manager is responsible for developing, implementing, and managing employee policies, procedures, and programs.

The HR manager is responsible for managing employee relations, training, and development. HR managers must ensure that the company complies with all employment laws and regulations. They must maintain employee records and handle employee grievances and disputes. Employees need to be paid appropriately and HR managers are responsible for making sure this happens.

HR managers are responsible for keeping up-to-date with changes in employment law and compliance requirements. HR managers must ensure that employees receive the benefits they are entitled to. HR managers are responsible for developing employee incentive programs that help retain top talent and reduce turnover rates.

In conclusion, HR managers have a variety of responsibilities, including overseeing employee policies and procedures, managing employee relations, ensuring compliance with employment laws and regulations, and managing compensation and benefits. Providing employees with advice about compensation is a key responsibility of an HR manager. Therefore, the correct option is B.

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In an ABC analysis of a firm's SKUs, C items make up 20% of the total SKU count and collectively account for 80% of total usage. True False

Answers

The given statement is false because, C items would make up a large percentage of the total SKU count but account for a smaller portion of total usage.

In an ABC analysis, items are classified into three categories: A, B, and C. A items are typically high-value items that make up a small percentage of the total SKU count but account for a significant portion of total usage or sales. B items are moderate-value items that have moderate usage or sales, and C items are low-value items that make up a large percentage of the total SKU count but account for a relatively small portion of total usage or sales.

Therefore, C items would make up a large percentage of the total SKU count but account for a smaller portion of total usage, contradicting the statement given.

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companies use a predetermined overhead rate rather than an actual overhead rate because ______.

Answers

Companies use a predetermined overhead rate rather than an actual overhead rate because to get around this problem.

For businesses, using a predetermined overhead rate rather than an actual overhead rate can be beneficial in many ways.

Predetermined overhead rates provide a consistent and reliable estimate for the total overhead costs of a company, helping to ensure that sufficient funds are being allocated for these costs.

This type of rate also allows for easier budgeting since the amount of overhead costs is known in advance, rather than changing from project to project due to fluctuating actual costs. By using a predetermined overhead rate, companies can easily plan for and budget their overhead costs, helping them to stay on track financially.

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Caitlyn has worked in HR for Clearwater Electronics for more than 20 years. She has found that many employees are now more concerned with working in an environment where they can grow personally than with their level of compensation. How can Caitlyn and the HR department best provide opportunities for their employees to grow?

Answers

Answer:

A) HR can provide training and development activities to help employees improve.

Explanation:

In a work environment where employees prioritize personal growth, it is necessary for the human resources department to implement training and development strategies for employees.

The focus on training and organizational development allows companies to develop diagnoses, discover the potential of employees, correct errors, reorganize the work according to the potential of each employee, etc., which makes the work more satisfying, more productive because it motivates and increase employee satisfaction, in addition to being essential for the development of creativity, innovation and differentiated skills.

The best way that Caitlyn and the HR can best provide opportunities for their employees to grow is through the provision of training and development activities to help employees improve.

This question obviously tells us that the employees are less concerned about the pay they receive compared to the growth that they can attain personally.

A way that would help them to attain the growth in their job is through trainings and other development activities.

These would help them to learn new skills and also get better at their jobs.

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