The IASB has the authority to enforce its standards across world’s trading nations. [FALSE]
ABOUT IASBThe International Accounting Standards Board (IASB) is a group of boards responsible for the development and publication of IFRS accounting standards, including approving the interpretation of IFRS standards (International Financial Reporting Standards) developed by the IFRS Interpretation Committee.
This board group consists of 14 members who have met certain criteria, including having experience in setting accounting standards; prepare, audit, and use financial reports; as well as teaching in the field of accounting education.
IASB board members are appointed by the Trustees of IFRS Foundation through an open recruitment process and rigorous selection taking into account geographical allocation factors and consultation with the IFRS Foundation.
Purpose and Role of the IASBThe IASB operates under the supervision of the IFRS Foundation and is fully responsible for various technical matters relating to financial reporting under IFRS accounting standards.
The following are the objectives and roles of the IASB, including:
Responsible for development and publication adhering to the requirements and results of discussions with the Trustees of IFRS Foundation and the public; Be responsible for the process of preparing and issuing accounting standards and IFRS exposure drafts, and ensure that the process runs according to the flow set by the IFRS Foundation; as well as Give approval and publish results of interpretation of IFRS accounting standards that have been prepared and developed in such a way by the IFRS Interpretation Committee.Learn more about IASB at https://brainly.com/question/14473434.
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A fixed budget, also known as a static budget, has resources allocated on a single estimate of costs. that budget amount ______.
A fixed budget, also known as a static budget, has resources allocated on a single estimate of costs. that budget amount _ dashboard.
A static budget is a finances that makes use of expected quantities for a given duration prior to the length starting. The precise element of a static finances is that it does no longer trade regardless of devi Static price range .
The budget is ready for handiest one degree of production quantity. additionally called a grasp finances. bendy price range - a summarized price range that could without difficulty be computed for numerous distinct manufacturing volume tiers. Separates variable prices from fixed charges.
A static budget version is most useful when a company has quite predictable income and costs that are not predicted to alternate a good deal through the budgeting length (inclusive of in a monopoly situation). In these conditions, a static price range is quite useful for tracking how properly a business is doing towards expectations.
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an international investor begins with 20,000 british pound and converts it to $32,000 in u.s. currency because the exchange rate is $1.60. in one month, the exchange rate for the british pound decreases to $1.50, and the investor is able to convert the $32,000 back to 21,333 pounds, earning a profit of 1,333 british pounds. if the exchange rate had decreased to $1.25, what would the conversion had been in british pounds?
The dollar has increased in value while the British pound has decreased when the investor converts back from one currency to the other. As a consequence, you will make back more money than you put in. He will receive £24,000.
The relative cost of one currency stated in terms of another currency is known as an exchange rate (or group of currencies). The exchange rate is a significant economic determinant for nations with active international commerce, like Australia.
Exchange rate = Dollar amount / Pound amount
1.5 = 30000/20000
We can convert a dollar amount into pounds when the exchange rate is 1.25 and the dollar amount is $30,000.
30,000/Pound amount = 1.25
Pound amount = 30,000/1.25
= 24,000
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a company purchased property for $100,000. the property included a building, a parking lot, and land. the building was appraised at $61,000; the land at $45,800, and the parking lot at $18,200. land should be recorded in the accounting records with an allocated cost of:
Answer: 36640
Explanation:
when revenue is greater than total expenses, resulting in a net income, the income summary account has a:_____.
When revenue is greater than total expenses, resulting in a net income, the income summary account has a credit balance.
What is the definition of revenue?
In accounting, revenue refers the total amount of income generated by the sale of goods or services related to the company's primary operations.
Here we need to find the term that the revenue is greater than total expenses, resulting in a net income, the income summary account.
In order to find the term, we must know the definition of the following term
Expenses - the operational cost that is paid to earn business revenues
Income - the money you receive regularly as payment for your work or as interest on money you have saved
Based on these definition we have identified that the revenue is greater than the expenses, then the summary account has credit balance in it.
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question content area if a fixed asset, such as a computer, were purchased on january 1 for $1,586 with an estimated life of 5 years and a salvage or residual value of $132, the journal entry for monthly expense under straight-line depreciation is a. account debit credit accumulated depreciation 24.23 depreciation expense 24.23 b. account debit credit depreciation expense 24.23 accumulated depreciation 24.23 c. account debit credit accumulated depreciation 290.80 depreciation expense 290.80 d. account debit credit depreciation expense 290.80 accumulated depreciation 290.80
Account Debit Credit Depreciation costs 24.23 accumulated depreciation.
Explaining depreciationThe term "depreciation" refers to an accounting technique used to spread out the expense of a tangible or physical asset over the course of its useful life. Depreciation shows how much of an asset's worth has been expended. By paying for assets over a predetermined length of time, it enables businesses to generate income from the assets they own.
Explanation :
Monthly Depreciation Expense under straight line method :
= (Cost - salvage value) ÷ life of asset × 1/12
= (1,586 - 132) ÷ 5 × 1/12
= 290.8 × 1/12
= 24.23
Journal entry
Account tittle Debit Credit
Depreciation Expense 24.23 Accumulated Depreciation 24.23
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The money or other benefits lost when pursuing a particular course of action instead of a mutually-exclusive alternative.
a. True
b. False
The money or other benefits lost when pursuing a particular course of action instead of a mutually-exclusive alternative is true.
Which definition of money fits the bill?Money is any tangible item that is typically accepted as payment for goods and services as well as the repayment of debts in a specific nation or socioeconomic setting. As a unit of account, a store of value, a medium of exchange, and occasionally a standard of deferred payment, money serves four primary purposes.
What did money mean in its inception?Etymology. Money, sometimes known as monnaie, is a derivative of the Latin word moneta, which means "currency." The Juno temple atop Capitoline, one of Rome's seven hills, is thought to be where the Latin word first appeared.
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do you think that robots will ultimately replace humans in many jobs? why or why not? what skills will employees need to be trained in to work alongside robots?
That seems to have a complicated answer. According to research, nearly half (48%) of the experts polled believed that a sizable percentage of blue- and white-collar occupations would be replaced by robots and digital agents. They worry that this will lead to greater income inequality and a large population of individuals who are essentially unemployed.
The other half (52%) anticipates that AI and robotics will create more employment than they eliminate. The second half of the debate contends that while AI will eventually replace humans, these experts still have faith in human inventiveness to develop new occupations, businesses, and means of subsistence—much like it did at the start of the Industrial Revolution.
The Qualifications Required for a Robotics Career
1. Ability to Solve Issues
2. Soldering Techniques
3. Critical Considering
4. Knowledge of computers and software
5. techniques for making decisions and addressing problems
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what is the potential for losing money in the stock market if an individual keeps their money invested for one year?
It is estimated that both novice and experienced stock market investors alike lose up to 90% of their investment.
Why do 90% of traders experience a loss?Trading too much, not conducting enough research, averaging your holdings, and relying too heavily on recommendations are some common mistakes made by intraday traders. Many day traders have suffered losses as a result of these errors. 90% of intraday traders experience financial losses.
Why you ought to stop trading?You should stop trading right away if you find yourself in debt or unable to support your daily needs. This is a key indicator that it's time to stop trading. Unlike a job where you receive a defined salary each month, trading does not have a set reward.
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why are decision trees useful to managers who plan business strategies? decision trees explain the level of concentration in an industry. using a decision tree always leads to a dominant strategy. decision trees provide a systematic way of thinking through the implications of a strategy. decision trees can be used to increase the amount of product differentiation; this enables managers to charge higher prices for their products.
Decision trees useful to managers who plan business strategy because Decision trees offer a methodical approach to considering the effects of a plan.
Why are decision-making trees helpful in business?Decision trees assist firms in sorting through options to identify the best results for their businesses. Businesses utilize decision trees, according to CFO Selections, to lay out all potential outcomes and answers, which can help them make educated decisions on issues like downsizing or expanding.
How are decision trees used by managers?A decision tree analysis exercise in project management will make it simple for project leaders to compare various courses of action against one another and assess the risks, chances of success, and potential advantages of each.
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When cash or cheque is deposited in bank a form is to be filled by a customer is called as?
When cash or cheque is deposited in bank a form is to be filled by a customer is called as deposit slip.
A deposit slip is a little piece of paper that a bank customer includes when making a deposit into an account. By definition, a deposit slip includes the date, the depositor's name, the depositor's account number, and the sums being deposited. The customer's account number and the bank routing number are pre-printed on the back of checkbooks, which frequently include contain deposit slips. It provide security for both the bank and the client. They are used by banks to assist keep a written record of the money deposited during the day and to make sure that none are missing at the end of the business day.
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tariq is a franchisee with a chain of regional hotdog shops. he was doing well until several other franchisees got in trouble over cleanliness issues and were forced to close their shops. soon afterward, tariq's business declined and was also forced to close. this is an example of
Tariq is a franchisee with a chain of regional hotdog shops. he was doing well until several other franchisees got in trouble over cleanliness issues and were forced to close their shops. soon afterward, tariq's business declined and was also forced to close. this is an example of coattail effect. Correct option is (c).
Management by exception refers to reviewing the results of a company and presenting the issues to the management only if they represent big differences from the expected results. An economic shakeout at work refers to the situation in which an industry consolidates and businesses are eliminated by the competition. The coattail effect refers to the situation in which a franchisee is taken out of business as a consequence of the failure of other franchisees.
The law of diminishing returns refers to a situation in which adding more factors of production generates smaller increases the output. According to this, this is an example of the coattail effect as Tariq's business was forced to close as a consequence of what happened with the other franchisees that had to close their businesses.
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Complete question: Tariq is a franchisee with a chain of regional hotdog shops. He was doing well until several other franchisees got in trouble over cleanliness issues and were forced to close their shops. soon afterward, Tariq's business declined and was also forced to close. This is an example of:
A. management by exception.
B. an economic shakeout at work.
C. the coattail effect.
D. the law of diminishing returns.
which variable of the retailing mix has the greatest influence on a consumer's initial perception of a retailer?
The store itself has the greatest influence on a consumer's initial perception of a retailer.
The importance of location in retail, the product mix, the shop layout and design, communication, and customer service are just a few of the essential components that make up the retail mix. Companies typically run their operations out of standalone stores or enclosed malls. The range and assortment of goods and services you provide make up your product mix.
The configuration of your stores, the visual presentation, and product placement are all parts of retail layout and design. The marketing promotion strategies you employ are referred to as communication. Retailers often offer low, moderate, or high levels of service in this area.
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scheduling an _____ payment of your bills is one way to use online or mobile banking apps to help manage your money.
scheduling an automatic payment of your bills is one way to use online or mobile banking apps to help manage your money.
What are online banking and mobile banking?
Mobile banking is performed on an app using a portable device, such as a smartphone or tablet. Online banking can be carried out on any device with an internet connection (e.g., desktop or laptop computer, smartphone, tablet) and doesn't require users to download an app.
Automatic payments, often known as automatic bill payments, are sums of money that a business automatically takes out of a client's checking or savings account.
Therefore, When paying bills, automatic payment plans are frequently employed.
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what common industry financial benchmarks should uber consider in developing its strategies to grow the business?
Financial benchmarks should Uber consider in developing its strategies to grow the business is avoid increasing rates, and offer ability to select driver.
When compared to the newcomers, Uber can provide a wider range of items. It might invest in research and development to build a distinctive brand identity. By doing this, it will be able to keep its clients rather than lose them to competitors.
In order for everyone to win, Uber needs to establish partnerships with stakeholders.
Enlarge the clientele. Better product quality and environmental protection are both priorities. Uber can create its own distinct clientele without concentrating on luring customers away from competitors.
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if money were not used as a medium of exchange, group of answer choices the gains from trade would be severely limited because of the difficulty of trading goods for other goods. our standard of living would probably improve. the transaction costs of exchange would be lower. economic efficiency would increase.
The benefits of trade would be drastically reduced if there was no currency to exchange goods and services.
Money serves as a medium of exchange, enabling individuals and businesses to get what they need to survive and succeed. Prior to the invention of money, bartering was a form of transaction. Money has worth because, like gold and other precious metals, it frequently denotes an item that most people find desirable.
Trade is facilitated by money since it is valued by the majority of individuals in the economy. Money is referred to be a medium of exchange since it is a widely utilized token that can be used to exchange for any item or service.
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what is the second process in planning a project schedule? group of answer choices defining milestones. defining activities. estimating activity resources. sequencing activities.
Sequencing activities is the second process in planning a project schedule.
The process of figuring out and logging connections between project activities is known as sequencing activities.
This method has the advantage of establishing a logical order for the project team's work, which will enhance productivity.
Sequencing can be carried out manually, automatically, or via project management software.
As a first step before releasing the schedule baseline, the sequence activities method focuses on transforming the project activities from a list to a graphic.
A Network Diagram is a crucial outcome of the sequence activities process. The network diagram of a project shows the interrelationships between activities with bolts and displays the activities in boxes with activity ID.
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plume has sales of $1.62 million with costs of goods sold equal to 78 percent of sales. the average inventory is $369,000, accounts payable average $438,000, and receivables average $147,000. how long is the cash cycle? multiple choice 13.19 days 13.30 days 17.29 days 7.54 days 11.77 days
A) 13.19 days is the cash cycle.
It's also known as the "cash conversion cycle," and it's the period of time between buying the raw materials for a product and getting paid for it. Additionally, it works well as a liquidity indicator.
COGS= (78%*1.62) =$12,63,600.
Days Inventory outstanding = (Average inventory/COGS) *365 = (369000/12,63,600) *365
Days sales outstanding = (Accounts receivables/sales) *365 = (147000/16,20,000) *365 Days payables outstanding = (Average payables/COGS) *365 = (438000/12,63,600) *365
Thus, the cash cycle is equal to Days Inventory outstanding + Days sales outstanding-Days payables.
How is the cash cycle calculated?Cash Change Cycle = DIO + DSO - DPO
Where: Days Inventory Outstanding is spelled DIO. Days Sales Outstanding is abbreviated as DSO. Days Payable Outstanding is abbreviated as DPO.
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which management approach states that when employees feel more important, they become more cohesive and productive?
Human relations management approach states that when employees feel more important, they become more cohesive and productive.
Human relations theory places a special emphasis on the wants of the person and the actions that follow for both individuals and groups. Managing people requires an interpersonal strategy. It indicates that there are official and informal components to the organization.
These fundamental claims form the basis of the theory of human relations: an emphasis on people rather than on technology or the economy, In order to motivate individuals, human interactions are crucial. Teamwork is essential for motivation, as it necessitates coordination and collaboration amongst all parties. Both individuals and organizations must work together to achieve team goals through human interactions, and both want efficiency—the ability to get the most out of the least amount of resources.
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suppose that in a given country, the line of best fit approximates the phillips curve shown here. next year, you expect gdp to be equal to potential gdp. what is your forecast for unexpected inflation?
Unexpected inflation is inflation that is higher or lower than expected. Unexpected inflation affects the business cycle. It makes information about market prices less meaningful to economic agents. Over the years, unexpected inflation has affected jobs, investment and profits.
Expected Inflation is the rate of inflation expected by economic agents. It's something they already factor into their financial decisions. Unexpected inflation is the surprise component of inflation that people don't factor into prices, costs, etc., and is nominally relatively fixed," Spratt said. And among the losers are some workers whose wages are not seeing inflation match.
Real estate traditionally performs well during periods of high inflation, as property values can rise. This means landlords can charge more rent, which will increase their income and help them cope with rising inflation.
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What are the 3 biggest expenses in the federal budget?
The U.S. government has burned through $406.37 billion in monetary year 2023 to guarantee the prosperity of individuals of the US.
The federal government consumes cash on various items, tasks, and organizations to help the American public and pay income caused from getting. In financial year (FY) 2022, the public authority consumed $6.27 trillion, which was more than it accumulated (pay), achieving a lack.
Federal Government most expenditure is on -
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plastic packaging tends to be cheaper, more versatile, and more consumer-friendly than paper packaging. true false
The assertion is accurate. Paper packaging typically costs more, is less flexible, and is less consumer-friendly than plastic packaging.
In order to be more environmentally friendly, many businesses are deciding to use paper packaging rather than plastic packaging, especially with the new plastic tax set to go into effect in 2022. But using paper instead has its own environmental drawbacks.
For instance, the production of cardboard uses a lot of water, produces emissions, and, if it is not obtained responsibly, may contribute to deforestation. Additionally, recycling is challenging if it has been polluted by food or other trash.
Plastics were accidentally created in 1907, but they gained popularity in the 1950s after high-density polyethylene was developed. Fossil fuels, which are obviously a non-renewable source, are used to make plastics. Since feedstock for the production of plastics accounts for an estimated 4% of global oil production, plastic is seen as a poor material in terms of sustainability and renewable resources.
The issue is that because plastic offers so many benefits in modern life, it might be impossible to totally eliminate it.
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the free cash flow to the firm is reported as $405 million. the interest expense to the firm is $76 million. if the tax rate is 35% and the net debt of the firm increased by $50, what is the free cash flow to the equity holders of the firm?
The company's existing shareholders receive $405.6 million in free cash flow.
What formula is used to determine a company's free cash flow?
Net sales minus (operating costs plus taxes) minus operational capital investments equals free cash flow. Initial expenditure in operational productive capacity minus total net revenue after taxation equals free cash flow.
When the growth rate is lower than the needed yield can the steady dividend discount model (DDM) be utilized.
The predicted depreciation expense and dividend growth of an inventory items, when added together, equals the stock's needed investment return if the stock is properly and effectively valued.
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What are the benefits of having two main political parties?
The advantages of a two political party system are that they tend to be less extreme, support policies that appeal to a broader segment of the population, and generally more stable.
Having two main political parties works as a motivation for ne of the parties to work honestly for the people who have chosen them. A two-party system has the benefit of ensuring that the two major parties in power have a broad platform that speaks for the general populace.
There is potential for a wide variety of political positions within both of the two parties due to their size. This implies that within each party, there can be a few marginally differing political stances on certain issues.
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g a company's board of directors votes to declare a cash dividend of $1.40 per share of common stock. the company has 28,000 shares authorized, 23,000 issued, and 22,500 shares outstanding. the total amount of the cash dividend is:
The correct answer to the given question about company's cash dividend is option a) $31,500.
Calculation of the amount:
Cash dividend = Outstanding shares × Cash dividend per share
= 22, 500 × 1.40
= 31, 500
the distribution of capital or cash made accessible to stockholders as a result of current or previous company profitability.
Cash dividends are given out in cash, as opposed to stock dividends or other types of value. The majority of brokers provide you the choice of taking dividends as cash or reinvesting them. a common practice for firms to pay regular cash dividends to stockholders in the form of returns of capital; typically, these payments take place once per quarter, however other stocks may do so monthly, annually, or semiannually.
Question
a company's board of directors votes to declare a cash dividend of $1.40 per share of common stock. the company has 28,000 shares authorized, 23,000 issued, and 22,500 shares outstanding. the total amount of the cash dividend is:
a. $31,500.
b. $38,200.
c. $39,200.
d. $63,700.
e. $32,200.
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The chinese economy maintained its trend of positive growth, even throughout the covid-19 pandemic.
a. True
b. False
The chines' economy maintained its trend of positive growth, even throughout the covid-19 pandemic True.
Is the Chinese economy actually expanding?Since then, it has expanded incredibly quickly. China has experienced one of the major economies' greatest continuous expansions in history, with average annual growth rates of 6.7% since 2012.
How did the economy do during the COVID-19 pandemic?Nearly all major economies saw historically large losses in output as a result of the pandemic. The United States' economy shrank by 8.9 percent in the second quarter of 2020, the most since more than 70 years (figure 3-3). (BEA 2021c).
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the marketing team wants the simulated environment to provide a fully immersive experience that will expose drivers to a variety of driving conditions and challenges. what kind of technology is best suited to this purpose?
The kind of technology that best suited to this purpose is VR (virtual reality). It simulates interaction in a real-world setting by using computer-generated, three-dimensional graphics.
Pose tracking and 3D near-eye displays are used in virtual reality (VR) to provide users an immersive sense of a virtual world. Virtual reality has applications in business, education (such as medical or military training), and entertainment (especially video games) (such as virtual meetings). While standards are continually shifting due to the industry's infancy, other different sorts of VR-style technologies include augmented reality and mixed reality, which are also known as extended reality or XR .
To provide lifelike visuals, sounds, and other sensations that mimic a user's physical presence in a virtual world, current standard virtual reality systems either use virtual reality headsets or multi-projected environments.
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which scenario is an example of an industry in monopolistic competition? farmers grow navel oranges throughout the united states. sprint, at
Farmers grow navel oranges all over the United States is an example of a sector in monopolistic competition.
What is monopolistic competition?When a large number of businesses provide rival goods or services that are comparable but imperfect alternatives, monopolistic competition exists.
A monopolistic competitive industry has minimal entry requirements, and decisions made by any one firm do not immediately affect those of its rivals.
Some of the common examples the industry of restaurants, Inns and bars, retailing with a broad focus, consumer products like hair treatments etc.
Thus farmers growing navel oranges is an example of monopolistic competition.
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a situation in which one party has an incentive to shirk their responsibility because the costs will fall to the other party is known as .
A situation in which one party has the incentive to shirk their responsibility because the costs will fall to the other party is known as a moral hazard.
What is a moral hazard?Moral hazard is a term used in economics, finance, and insurance to describe a situation where one party has more information than another and is more likely to take risks due to a lack of accountability. It is a concept that describes how people can behave differently when they are not held personally accountable for the consequences of their actions.
Moral hazard occurs because the party that is shirking their responsibility does not have to bear the full costs of their behavior. Instead, the costs are shifted onto the other party, which provides them with an incentive to shirk their responsibility. This can be seen in situations where one party has insurance against a certain risk, such as car insurance. The insured party may be more likely to take risks they wouldn't otherwise take because they know the costs will be covered by the insurance company.
It can be concluded that a situation in which one party has the incentive to shirk their responsibility because the costs will fall to the other party is known as a moral hazard.
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the price of a bond is equal to the face amount payable at maturity, plus the periodic interest payments. t or f
The correct answer is False , The present value of the face amount due at maturity plus the present value of the monthly interest payments make up the bond's price.
The coupon rate is the same as the current yield. For a certain coupon rate, the yield to maturity has an inverse relationship with bond price.
As a result, when the yield to maturity is the same as the coupon rate, the price of a bond is equal to its face value.
Here is a presentation of the bond value formula: Price = (Coupon 1 + (1 + r) + (1 + r) Par Value Price equals (Coupon 1 (1 + r) n r) + Par Value (1 + r) n, where: Coupon is the cash flow received before the par value for each intermediate payment.
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What are the 4 main types of clubs?
These clubs are divided into four primary groups: putters, woods, irons, and wedges. There are many sizes available within each category as well, which is denoted by a number on the club. More power is indicated by lower numbers, which enables you to take more shots.
When using a 4-hybrid, you can hit a shot from difficult lying and dense rough because to the great turf contact it provides. The hybrids often provide a high, straight ball flight. Because of this, it is simpler for the typical golfer to launch their ball into the air and gain reliable carry and distance. Due to the network's need on advertising money as a for-profit, free-to-air broadcaster, the "Big Five" clubs of the era—Liverpool, Manchester United, Everton, Arsenal, and Spurs—became its primary emphasis, much to the annoyance of other teams and their followers. Elliott, Jordan I'd choose a 54-degree wedge, a 7-iron, and a 3-iron. To achieve significant distance off the tee, use a 3-iron. The 7-iron may be utilized both around the green and for mid-range shots.
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