Answer:
The correct answer is B. Cumulative currency-translation adjustments.
Explanation:
A cumulative translation adjustment (CTA) is an entry in the comprehensive income section of a translated balance sheet that summarizes the gains / losses resulting from changes in exchange rates over the years. A CTA entry is required under rule No. 52 of the Financial Accounting Standards Board (FASB) as a way to help investors differentiate between actual operating gains / losses and those generated through translation.
By knowing what a company has earned or lost through its daily business operations, rather than through an accounting practice, investors are better able to make sound financial decisions. Accumulated adjustments for conversion are an integral part of the financial statements of companies with exposure to international markets.
The CTA is an item within an accounting statement or balance sheet that handles any gain or loss that has occurred due to participation in foreign currency markets or activities. The individual item is clearly recorded, separating the information from other gains or losses. The CTAs provide additional information on the current state of the business, providing valuable information to both internal employees and shareholders.
My answer is- All but the most efficient answer would be to watch TV about the trends the other answer choices would be outdated (unless the newspapers are being updated every day)
Answer:
cost of debt.
Explanation:
The cost of debt can be regarded as rate in which firm pay back her debts or loans. It is among the capital structure of the company.
Answer: (D) Rites and rituals
Explanation:
Rites and the rituals are one of the type of core values that contribute in the ABC manufacturing for recognize the productivity of each employees on monthly basis. Rituals is basically refers to the activity that involve words and gesture according to the sequence activity.
The performance, traditionalism and the formalism are the characteristics of the rituals. The rituals are different in the community according to their believes.
On the other hand, rites is basically refers to the personal devotion in which the individual can worship and change in the social status.
Therefore, Option (D) is correct.