Explanation:
In my opinion, the use of focal point reviews is more advantageous for an organization than the anniversary model for employee performance evaluations, since in the anniversary evaluation there is an annual performance evaluation, carried out on the employee's hiring date or at the end of the year, this model may be more complex due to the difficulty of organizing the evaluation of all employees, since there are different dates for hiring employees, which can mean a problem with the agenda that interferes with the evaluation.
Focal point reviews, on the other hand, are more advantageous because they can be carried out whenever there is an identification of reduced performance of employees, and allow managers to carry out integrated performance evaluations, which gives the advantage of eliminating some type of bias that compromises the fairness of the assessment. In the focal point reviews, there is an employee evaluation based on comparisons between employee performance, which ensures greater efficiency in evaluating and developing actions to improve employee performance.
Answer:
11.20%, 16.80%
Explanation:
Purchase Price = $16
Year 1 end closing price = $18
Capital Gain Yield for the first year = = = 12.5%
Capital Gain Yield for the second year = = 11.11%
Capital gain yield for the third year = = 10%
Average annual capital gain yield = = 11.20% approx
Dividend yield for first year = = = 6.25%
Dividend yield for the second year = = = 5.55%
Dividend yield for the third year = = = 5%
Average Annual Yield = = = 16.80%
I believe that this sentence is True, I'm not completely sure though : )
Answer: C and D
Explanation:
Depository institutions are financial organization in the US that is legally authorized to confirm money deposit from customers.
Answer:
According to IAS 36 Impairment of Assets says that impairment must be launched when it is clear that the carrying value of the asset is higher than fair value less cost to sell or value in use.
In this question, we can see that the carrying value which is $18.64m is higher than $11.6m by $7.04m (18.64-11.6).
Dr. Impairment Loss $7.04m
CR. Accumulated Impairment Loss $7.04
The (Dr.) impairment Loss Should be Reported in the statement of comprehensive income as an Expense and (CR.) Accumulated Impairment Loss would reduce the Carrying Amount of the Respective Asset in the balance sheet.