<span>a. not counted as part of the labor force</span>
Answer: A. The other asset group should be tested for an impairment loss before goodwill is tested.
Explanation:
According to the IFRS standards, it is important and necessary to revalue your assets according to their net realizable value, i.e, assets should be reported after deducting accumulated depreciation or amortization in the case of goodwill. In the case of inventory, NRV should be calculated by estimating impairments.
The other asset groups are tested to check for impairment loss and later the goodwill is tested.
Answer:
There will be a difference in the income .
Absorption costing income will be lower as it transfers all the fixed costs to the ending inventory.
Variable costing income will be higher as it does not transfer the fixed costs to the ending inventory.
The difference will be of $ 104000
Explanation:
Increase in units 8000
Variable Fixed
Unit manufacturing costs of the period $24.00 $10.00
Unit operating expenses of the period 8.00 3.00
Total Unit Costs $ 32.00 $ 13.00
The net operating income under variable costing for the year will be $ 13* 8000= $ 104000 Lower than the net operating income under absorption costing. This is because the all fixed costs will be treated as period cost rather than product costs.
In variable costing the ending inventory will be $104000 lower than the ending inventory under absorption costing because the fixed costs will not be allocated to products.
Under variable costing, the units in the ending inventory will be costed at $32 each.Under absorption costing, the units in the ending inventory will be costed at $32+ $ 13= $ 45 each.
This is tough to answer in 3-5 sentences, and tends to also be a heavy identifier of your possible political leanings. You'll have to apologize if some of mine leak out in the response, but this is a question we debate hotly more frequently than every 4 years.
In general, international trade can help increase the GDP and overall profits for US-based corporations. However, if all we do is export, and we don't import, other countries don't look favorably upon that and may heavily tax our goods to counter this.
I believe we do need to be thoughtful about the amounts and kinds of international trade that we engage in. For example, farming is always a hotly debated issue for international trade, in part because farmers in other countries with a dramatically lower cost of living OR farmers in countries with a favorable currency rate (exchange from their currency to our dollars gives them an advantage) can undercut our farmers here in the US, many of whom are already struggling.
There are also those who are worried that when we import produce from countries that have not outlawed pesticides we know are carcinogenic, for instance, this creates not only a disadvantage for US farmers, but also for consumers who may be concerned about health issues.
As another example of this, many countries outlawed import of US beef during the Mad Cow Epidemic. We in turn also placed bans on importing beef from the UK.
These are examples of why it's important to be thoughtful about trade, but there are certainly many others, including decline in production jobs within the US that have left cities like Detroit a ghost town (this was formerly the hub of our automotive industry production).
According to research, dealing with a boss is the hardest part of working for 60 percent of employees. The study of professional interactions is focused on superior-subordinate relationships.
<h3>
Superior-subordinate relationships</h3>
On this topic, a great lot has been written and a great many investigations have been done. In earlier writing and study, first-line supervisors and their employees received a lot of attention. This chapter will primarily focus on the relationships between managers and people who are hired for their brains, also known as "knowledge workers," as well as between superior-subordinate relationships within the management structure. The goal of this chapter is to provide a quick overview of the issues surrounding the superior-subordinate relationship, to explore what research has found about them, and to discuss how the structure of the organization can influence how this relationship develops. It emphasizes interpersonal connections rather than the relationship between a supervisor and a group of subordinates.
Learn more about superior-subordinate relationship here:
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