Answer:
$188,625.23
Explanation:
Data provided in the question:
Annual payments made : $27,000, $31,000, $64,000, and $96,000
Now,
Present value = ( Cash flow ) ÷ ( 1 + r )ⁿ
Here,
r is the interest rate = 4.9% = 0.049
n = year
thus,
Year Cash flow Present value
1 $27,000 $25,738.79
2 $31,000 $28171.55
3 $64,000 $55443.86
4 $96,000 $79281.03
======================================
Value of settlement today = $188,625.23
pension expense may be greater than, equal to, or less than the amount funded.
Answer: Option B.
<u>Explanation:</u>
Pension expense is the expense that a trustee has to bear to give pensions and other offerings to the people who have retired from the services which they were offering.
The amount that the trustee will get in the form of amount funded does not necessarily be the same amount as the expenses of the cash given in the form of pension. It can be greater than equal to or even lesser than the expenses made.
Answer:
The correct answer is letter "D": multiple systematic risk factors.
Explanation:
The Arbitrage Pricing Theory or APT weights the influence of different macroeconomic factors on an asset return. If the asset's price is different than the model's projection an opportunistic investor can buy and sell the asset for a profit. Those macroeconomic factors can include economic output, unemployment, inflation, savings or investments-specific considerations and they capture systematic risk.
Factors related to the susceptibility of accounts to misstatement or fraud include the Size of the account balance and the volume of transactions.
A fraud risk factor is an event or condition that: (1) shows rationalizations or attitudes that justify wrongdoing; (2) Demonstrates motivation or pressure to commit fraud; or (3) provides an opportunity to commit fraud.
From the auditor's perspective, the three components of audit risk are inherent risk, control risk, and detection risk.
Inherent risk refers to the vulnerability of a statement to susceptibility misrepresentation due to error or fraud that, individually or in combination with other misrepresentations, could be material before appropriate controls are applied. increase.
Learn more about susceptibility at
brainly.com/question/28169324
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Answer:
The correct option is A, stock dividends and stock splits
Explanation:
Stock dividends refers to paying dividends by issuing more shares to shareholders instead of paying in cash which may be required to fund investment projects,since it increases the number of shares overall, it requires re-computation of weighted average number of shares.
Stock splits means splitting the current number of shares into multiples in order to reduce the price per share making it affordable to investors,hence the number of weighted average shares is also impacted.
