Answer:
A. An update of the Fair value adjustment account
D. The amount of the unrealized holding gain or loss that has occurred since the end of the prior accounting period
Explanation:
The value of an equity investment that lacks significant influence is adjusted at the end of each accounting period against an unrealized gain/loss account.
When the equity investment is sold, the unrealized gain/loss account will become realized depending on the sales value. Before any final gain or loss is realized, an adjustment must be made to the investment's Fair value adjustment account.
E.g if the investment X's balance account was $510,000 and its fair market value was $550,000, we would first need to adjust the fair value:
Dr Fair value adjustment of investment X 40,000
Cr Unrealized holding gain 40,000
Answer:
Option (C) is correct.
Explanation:
Based on given information, the bank's excess reserves occurs when $2,000 is deposited in the bank as a form of cash.
The reserve ratio = 10%
= 0.1
Bank's reserve = Deposit amount × Reserve ratio
= $2000 × 0.1
= $200
Bank lends to a borrower = $1500
So, bank's excess reserve:
= Deposit amount - Bank's reserve - Bank's lending amount
= $2,000 - $200 - $1,500
= $300
Therefore, as a consequence of these transactions, the bank's excess reserves are increased by $300.
<span>Put the individual p-values in ascending order.Assign ranks to the p-values. For example, the smallest has a rank of 1, the second smallest has a rank of 2.<span>Calculate each individual p-value’s Benjamini-Hochberg critical value, using the formula (i/m)Q, where:<span>i = the individual p-value’s rank,m = total number of tests,Q = the false discovery rate (a percentage, chosen by you).</span></span>Compare your original p-values to the critical B-H from Step 3; find the largest p value that is smaller than the critical value.</span>
As an example, the following list of data shows a partial list of results from 25 tests with their p-values in column 2. The list of p-values was ordered (Step 1) and then ranked (Step 2) in column 3. Column 4 shows the calculation for the critical value with a false discovery rate of 25% (Step 3).
The bolded p-value (for Children) is the highest p-value that is also smaller than the critical value: .042 < .050. <span>All </span>values above it (i.e. those with lower p-values) are highlighted and considered significant, even if those p-values are lower than the critical values. For example, Obesity and Other Health are individually, not significant when you compare the result to the final column (e.g. .039 > .03). However, with the B-H correction, they are considered significant; in other words, you would reject the null hypothesis for those values.
That statement is false.
Achievements tests are designed in order to measure the knowledge that a certain individual already possess.
If Geena want to measure how quickly that person could acquire new skills, she should administer aptitude tests instead.
