Fowler Inc. purchased $86,000 of bonds on January 1, 2018. The bonds pay interest semiannually and mature in 25 years, at which
time the $86,000 principal will be paid. The bonds do not pay any amounts other than interest and principal. During 2018, the fair value of the bonds increased to $102,000. Fowler reports investments under IFRS No. 9. Fowler intends to hold the bonds until maturity. How much unrealized gain or loss would Fowler include in 2018 net income with respect to the bonds?
As it will be hold until maturity Fowler Inc will ignore the fluctuation in the fair value as have no impact in the future cash flow from the bond (coupon payment and principal at maturity) Thus, Fowler Inc will use amortized cost as a method to valuation rather than fair value through other comprehensive income
The answer to the question above as to which is not a form of compensation is fixed working hours. Compensation can come to different forms and it includes bonuses, awards, promotion and higher opportunity to once career. Working on a fixed working hours is not a form of compensation because it is a standard form of employment. We can say that a Flexible working schedule or hour will be a compensation because it is a form of an advantage to the employee.
The materials and supplies in the planning budget for November
= $2,090 + $15 per vehicle
= $2,090 + $15 x 89 vehicles
= $2,090 + $1,335
= $3,425
The correct answer is D
Explanation:
The materials and supplies in the planning budget are comprised of a fixed cost of $2,090 plus a variable cost of $15 per vehicle. The number of vehicle budgeted for was 89 vehicles. Thus, the materials and supplies in the planning budget will be $2,090 plus $1,335 x 89 vehicles.
The aim of public relations by a company often is to persuade the public, investors, partners, employees, and other stakeholders to maintain a certain point of view about it, its leadership, products, or of political decisions.
