Answer:
Check the explanation
Explanation:
a)
In IFRS according to IAS 19 all past service cost is recognized in the net income in the period in which amendment (change) is made by entity for defined benefit pension, it does not matter what is the status of the employees who will benefit the change. So in Year 1 $150000 will be expended completely and in subsequent years the amount is $0
Year 1 =$150000
Subsequent years= $0
b) In US GAAP the past service cost is recorded in Accumulated other comprehensive income in the year of amendment. It is amortized over the future working life of the participants.
Year 1 is year of adoption hence $0 is amortized because $150000 is included in Accumulated other comprehensive income.
Subsequent years: (150000/10=15000) $15000 will be amortized for each year for 10 years.
Answer:
is a class of normative, teleological ethical theories that holds that the consequences of one's conduct are the ultimate basis for any judgment about the rightness or wrongness of that conduct.
Answer:
Unitary cost= $3.92
Explanation:
Giving the following information:
Lily produced 3200 cupcakes.
The variable cost per cupcake was $3.40.
Total fixed manufacturing costs were $1700
<u>Under the absorption costing method, the unitary product cost is calculated using the variable cost and the fixed manufacturing costs.</u>
Unitary cost= unitary variable cost + unitary fixed overhead
Unitary cost= 3.4 + 1,700/3,200= $3.92
Answer:
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