Answer:
a. Investment at Amortized Cost
a. the journal entry to record Tanner-UNF's investment :
Debit : Investment in Bonds 140.0 million.
Credit : Cash 140.0 million.
Explanation:
Definition and Recognition
<em>IAS 32</em> defines a Financial Asset as any asset that is cash, equity instrument of another entity, a contractual right to receive cash or another asset. The bonds acquired by Tanner-UNF Corporation presents a <em>contractual right to receive cash</em> therefore it is a Financial Asset.
Classification
<em>IFRS 9</em> deals with the classification of Financial Assets. Financial Assets can be classified at Amortized Cost, Fair Value through other Comprehensive Income and Fair Value through Profit and loss.
If the entity`s model is <em>to collect the contractual cash flows</em> and if these cash flows give rise <em>to payments of principle and interest</em>, the Financial will be classified as Amortized Cost. Since Tanner-UNF Corporation management has the positive intent and ability to hold the bonds until maturity, they will classify the Investment at Amortized Cost.
Initial measurement
All financial investments are initially measured at Fair Value. Thus, investment in $170 million of 6.0% bonds will be measured at $140.0 million.
Journal entry :
Debit : Investment in Bonds 140.0 million.
Credit : Cash 140.0 million.
First, we calculate the present value in year 5 of the annuity and then once again calculate the present value of this result to get the value today
Present value an annuity = P*(1-(1+r)^-n)/r
where P = 3200, r = 0.10 and n = 15 payments (from year 6 to year 20)
Present value of the annuity in year 5 = 3200*(1-(1+0.10)^-15/)0.10
Present value of the annuity in year 5 = 3200*(1-1.10^-15)/0.10
Present value of the annuity in year 5 = 24,339.45
Now with 24,339.45 as the FV , we calculate the present value today as
PV today = FV/(1+r)^n = 24339.45/1.10^5
PV today =15,112.89
Value today =$15,112.89
Answer:
$180 is the correct answer!!!
Explanation:
Answer:
The correct answer is letter "A": role performance.
Explanation:
In sociology, the role of a person is described as the expected behavior of an individual according to the status possessed. Then, the real behavior those individuals have according to their status is called the role performance. The individuals' status is their social position in their corresponding communities.
Option b.) the increased cost of coordination within the ic must be aware that the gain achieved from the increased specialization of labor may sometimes be nullified.
Costs that result from choices regarding how to collaborate. firms have to work together to execute an interdependent activity. We emphasize that “working together” is the key to coordinating costs
Coordination among firms may result from interdependence brought forth by ex-ante alliance negotiations and the subsequent alliance agreement. As noted above, the essence of coordination is within the alignment of actions of firms that encompass different activities.
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<u>Here is the complete question -</u>
Organizational designers within the IC must be aware that the gain achieved from the increased specialization of labor may sometimes be nullified by:
the increased cost of geographic expansion
the increased cost of coordination.
the increased cost of development.
increased costs from unionization.
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