Answer:
A. IFRS, tangible assets are tested only when factors suggest impairment.
Explanation:
The tested of the tangible assets would be based on some kind of changes that are change in the market value, chnage in the technology, rise or reduction in the rate of interest in the market etc
In addition to this, the intangible assets such as goodwill would be testes on annually basis
Therefore the first option is correct
Answer:
B. business format franchise
Explanation:
Under the business format model, the franchisee adopts the entire business operating systems of the franchisor. It means that the franchisee uses the franchisor's trademark, plans, and procedures. Goods and services offered by the franchisee will be identical and will bear the same prices as those of the franchisor.
Joseph plans to operate a business format model of a franchise. The franchisee will have to meet Joseph's standards of operations. For that to happen, Joseph must provide the following.
- Initial training
- Standardize build-out plans
- Operations manuals
- Continuous support
- Point-of-sale system education
- Key functionalities
Joseph has a responsibility to ensure the franchisee adhere to the standards agreement. It means he will have a supervisory role in management for the franchisee.
In return, Joseph will be earning commissions from each franchisee based on the income of each of them.
Answer: $155,520
Explanation:
Pension Expense = Service Cost - Expected return on plan assets + Prior service cost amortization + Interest cost
Interest Cost
= Interest rate * Projected benefit obligation
= 0.09 * 728,000
= $65,520
Pension Expense = 110,000 - 30,000 + 10,000 + 65,520
= $155,520
Answer:
He should schedule the activity with the least slack, that means the activity B.
So, B. He should scheduel activity B first.
Answer:
Another word for <u>Financial</u> Incentives is "rewards." Generally, these become more effective when couples with <u>Non-Financial</u> incentives.
For example, a <u>high ranking</u> grade in a class means more when it is possible to<u> get cash reward for that</u> grade.
The topic from which this question is derived is related to the study of Labor Grades and Rank and the Impacts of Non-Financial Incentives on Test Performance
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