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.
Geraldo gauged the level of exposure to his marketing campaign using the percentage of the target population exposed at least once to his advertisement, representing its integrated market communication as well as marketing plan.
Marketing plan is the plan made by any organization to communicate about its products when they are new to launch them in the market.
Integrated market communication is the process which includes different marketing campaigns and marketing plans to define what they want to achieve through the marketing process.
In communicating with the target market The AIDA model is used.
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Answer :
Option B: $393,000
Explanation :
As per the data given in the question,
The computation of the total stock holder equity at the end of 2021 is shown below:
Common stock (10,000 × $3 + 40,000 × $3) $150,000
Add: Paid-in capital in excess of par (10,000 × ($7 - $3) + 40,000 × ($8-$3) $200,000
Add: retained earning $70,000 ($110,000 - $40,000)
Less: Treasury stock ($3,000 × 9) $27,000
Stockholder's equity $393,000
Answer:
1.) 2
2.)4
3.)2
Explanation:
1.) Producers are the ones who make food and can feed themselves such as plants.
2.) The enzymes found in each parent can be identical to yours.
3.) That's when you run and sweat which is a feedback mechanism which is what happens in your body to try to cool it down.
Answer:
Option C. is correct
Explanation:
Externality refers to the impact of market exchange on a third party that is a person who is external to the exchange.
Location externalities include skilled labor force, supporting industries in place, etc.
Location externalities are considered a country-specific factor when choosing a location of production.
So,
Option C. is correct