Explanation:
Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business. Goodwill represents assets that are not separately identifiable. Goodwill does not include identifiable assets that are capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability regardless of whether the entity intends to do so. Goodwill also does not include contractual or other legal rights regardless of whether those are transferable or separable from the entity or other rights and obligations. Goodwill is also only acquired through an acquisition; it cannot be self-created. Examples of identifiable assets that are goodwill include a company’s brand name, customer relationships, artistic intangible assets, and any patents or proprietary technology. The goodwill amounts to the excess of the "purchase consideration" (the money paid to purchase the asset or business) over the net value of the assets minus liabilities. It is classified as an intangible asset on the balance sheet, since it can neither be seen nor touched. Under US GAAP and IFRS, goodwill is never amortized, because it is considered to have an indefinite useful life. Instead, management is responsible for valuing goodwill every year and to determine if an impairment is required. If the fair market value goes below historical cost (what goodwill was purchased for), an impairment must be recorded to bring it down to its fair market value. However, an increase in the fair market value would not be accounted for in the financial statements. Private companies in the United States, however, may elect to amortize goodwill over a period of ten years or less under an accounting alternative from the Private Company Council of the FASB.
Answer:
Probability, P(n) = 3/8
Explanation: Let standard delivery be S and express delivery be E.
I) When the parcels were sent:
S(n) = 75/100 and E(n) = 25/100
II) When the parcels arrived:
S(n)← = 80/100 and E(n)← = 95/100
The probability a record of a parcel delivery is chosen, P(n) = S(n)*E(n) + E(n)*S(n) = 75/100*25/100 + 25/100*75/100
P(n) = 3/16 + 3/16 = 6/16
∴ P(n) = 3/8
Answer:
The three brand are famous soft drink brands utilized by individuals. It very well may be somewhat muddled for deciding the favored taste of the buyers. This exploratory plan is flawed as a result of the potential issues engaged with it. The test here is that the members may not give an exact rating. They may rate it the equivalent. There is an issue with this trial as one of the soft drinks going level may affect the rating of the members. As indicated by Malhotra (2010) the most widely recognized strategy utilized for testing is combined correlation. This can be utilized by the members for successful examination.
The perplexing variable in the investigation incorporates the measure of time that went between the tasting of various soft drinks. The temperature of the soft drink additionally indicates the inclination of the members.
The measure of time that has gone since the members had the beverage likewise chooses their inclination level.
I would utilize correlation strategy wherein irregular examining will be picked. The refrigerated soft drinks will be given. A sense of taste chemical will be given after each drink to clean their taste. This will incorporate in excess of five preliminaries for effectiveness.
This may be true or false depending on the situation.
Explanation:
If countering in the inflation, banks were giving negative values all the time to their consumers they would not survive in the game.
But this is not to say this is not a practice that has been done to the unsuspecting people who have wanted to invest money.
They are being given policies and rates that after countering inflation are actually in loss for them as they do not grow as much as the money would have devalued by then.
This is however quite rare and is a malpractice.
