Which of the following is NOT a benefit component of total compensation?
A. cost-of-living adjustment
B. allowances
C. merit increase
D. incentives
E. relational returns
Answer: B
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Exhibit 15-5 On January 1, 2016, Roberts Company adopts a compensatory share option plan and grants 40 executives 1,000 shares each at $30 a share. The fair value per option is $7 on the grant date. The company estimates that its annual employee turnover rate during the service period of three years will be 4%. ? Refer to Exhibit 15-5. The journal entry to record compensation expense for 2016
will be (Round your final answer to the nearest whole dollar.) A) Compensation Expense 247,726Paid-in Capital Share Options 247,726 B) Compensation Expense 82,575Paid-in Capital Share Options 82,575 C) Compensation Expense 91,467Paid-in Capital Share Options 91,467 D) Compensation Expense 93,333Common Stock Option Plan 93,333
Answer the following statements true (T) or false (F)
The International Accounting Standards Board’s role in establishing standards has decreased significantly since 2002.
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Indicate whether the statement is true or false
Which of the following is a requirement of a valid gift?
a. An adult donor. b. Payment of money. c. A writing. d. Delivery.