Answer:
1. Record the adjusted for Dec 31 2021
Dr Unrealized holding loss—OCI 26,000
Cr Fair value adjustment 26,000
2.
No amounts would be reported in the income statement at December 31, 2021 .
Amount $ 0
Explanation:
1.
Fair-value adjustment of $0 to ($26,000):
Fair Value Adjustment
Balance on 1/1/2021 $0
± Adjustment needed to update fair value?
Balance needed on 12/31/2021 ($21,000 − $47,000) = ($26,000)
Fair-Value Adjustment
1/1/2021 $0
Change needed $26,000
12/31/2021 $26,000
2.No amounts would be reported in the income statement at December 31, 2021 because the accumulated net holding gains and losses are reported as a component of shareholders' equity while changes in the balance are reported as other comprehensive income in the statement of comprehensive income rather than as part of earnings.
Answer: par value
Explanation:
The __________ value of stock is an amount assigned per share by the corporation in its charter. In many states, this amount establishes the minimum legal capital, which refers to the least amount that the buyers of stock must contribute or be subject to paying at future dates.
Answer
Par value of stock
Par value for a share refers to the stock value stated in the corporate charter.
Renter's insurance basic policy costs about $300 a year for around $50,000 worth of protection of your property within the building. In the state of New York.
Answer: 4. Train employees to properly handle the information.
Explanation:
Human Error remains a very viable cause for concern in the protection of confidentiality of intellectual property. After all the non-human related measures have been taken such as using Data Loss Prevention softwares and requiring Authentication from any users accessing the information, there could still be human error from the users who have access to the information such as leaving documents lying around at home or leaving computer screens with confidential information on whilst eating at a cafe.
Indeed, misuse of Confidential information was a very big deal in the US presidential election of 2015.
This is why it is very important that Employees are trained on ways to handle confidential information so that they may be on guard and knowledgeable of ways to preserve the integrity of the confidential information that they hold.
Answer:
These are the subsidiaries of ViacomCBS :
- Paramount Pictures International
- Paramount Licensing, Inc
- Showtime Networks
- Nickelodeon
- MTV
- Comedy Central
- BET
- CBS All Access
- Pluto TV
- Simon & Schuster
and more......
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