Cash flow hedges are revalued to market value each period and gains and losses from changes in the market values of such derivatives appears
a. in accumulated other comprehensive income each period to the extent the financial instrument is "highly effective" in neutralizing the risk and the remainder in (current) net income.
b. in the Contributed capital section each period to the extent the financial instrument is "highly effective" in neutralizing the risk and the remainder in net income currently.
c. in net income each period regardless of effectiveness.
d. in retained earnings each period regardless of effectiveness.
e. in reserves for contingencies each period regardless of effectiveness.
A
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Firms find "reverse innovation" advantage by introducing a commodity in a ________
A) developed country and then distributing it globally B) developing country and then distributing it in other developing countries C) developing country and then distributing it globally D) developed country and then distributing it in developing countries E) developed country and then distributing it in other developed countries
Materials used by Jefferson Company in producing Division C's product are currently purchased from outside suppliers at a cost of $10 per unit. However, the same materials are available from Division A. Division A has unused capacity and can produce the materials needed by Division C at a variable cost of $8.50 per unit. A transfer price of $9.50 per unit is negotiated and 30,000 units of
material are transferred, with no reduction in Division A's current sales. How much would Division A's income from operations increase? A) $0 B) $90,000 C) $30,000 D) $60,000
As a societal characteristic, ______ refers to the tendency to view each person as independent of others and to be more concerned about the consequences of a person’s actions for that person alone.
A. individualism B. axioms C. differing D. average
An agreement to sell a product on the condition that a buyer also purchases another, usually less desirable, product is referred to as
a. a tying arrangement. b. price fixing. c. resale price maintenance. d. market division.