Known as a DOP/DP.
Using it for film and television,
Answer:
Explanation:
CSR refers to the commitment by a company to practice environmental and social sustainability so as to be good stewards of the environment in which they operate. They relate with sustainability because sustainability describes the ability to maintain various processes and systems overtime. Some companies invest in CSR so as to sustain the profitability of the company.
On the otherhand, CSR differs from sustainability because sustainability is managed by operations and marketing whereas CSR investment is rewarded and mandated by the government.
Futhermore, Sustainability is forward by planning the changes a business might make so as to secure its future while Corporate social responsibility or CSR looks backwards by reporting on what a business has done in the last 12months.
Another difference between CSR and Sustainability is that CSR is about compliance while sustainability is about business.
Finally, CSR is driven by the need to enhance reputation in developed narkets while Sustainability is driven by the need to create opportunities in emerging markets.
Answer: c. Contribution margin ratio = 1 − Variable cost ratio
Explanation:
The Contribution margin ratio is defined as the difference between the sales price of a good and it's variable costs. It is expressed as a percentage.
The formula is,
Contribution Margin Ratio = Sales - Variable Costs / Sales
Breaking the formula down further we have,
Contribution Margin Ratio = Sales/ Sales - Variable Costs / Sales
Contribution Margin Ratio = 1 - Variable Costs / Sales
Variable Cost/Sales is the Variable Cost Ratio.
So Option C is correct.
Answer:
c. $ 95,000 $ 0
Explanation:
<u>Calculation of cost of land acquired</u>
For the purpose of recording of land acquired in the books of accounts, the accounting values of consideration paid shall be considered as per the generally accepted accounting principles as well as as per International accounting standard (IAS) - 16 'Property, plant and equipment'. Hence the land shall be recorded as per the following amounts:
Consideration paid in cash (A) = $ 5,000
Consideration in kind (land) (B) = $ 90,000 (Refer Note 1)
Total cost of new land (A+B) = $ 95,000
<em>Note 1</em>
Fair value is irrelevant for the purpose of capitalization of asset (IAS-16)
<u>Calculation of Gain/loss on disposal of land</u>
No gain/loss needs to be recorded as the new asset shall be recorded in terms of the book value of old asset (i.e. net impact is already taken into account during the exchange transaction)
