Which of the following is NOT correct?
a. International accounting standards for pensions (IAS 19) do not include any provisions for the recognition of an additional minimum liability.
b. International accounting standards for pensions (IAS 19) do not allow for the recognition of a net pension asset in some circumstances.
c. International accounting standard for pensions (IAS 19) include the same 10% corridor amount in calculating the amortization of deferred gains and losses as found in U.S. GAAP.
d. International accounting standards for pensions (IAS 19) recognized pension gains and losses immediately as part of comprehensive income.
D
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Boyle's Body Shop repairs automobiles that have been involved in collisions. Its budget information follows: Budgeted direct labor cost $200,000 Budgeted overhead 500,000 Budgeted labor rate per hour $10 Since all of Boyle's technicians are paid the same rate, Boyle allocates overhead to jobs based on direct labor hours. Paul Evans brought his car to Boyle for fender repair. It took 5 hours and
the new parts for the job totaled $200 . If Evans was charged $500 . what was the percentage of profit to the selling price? a. 35% b. 60% c. 50% d. 25%
Which of the following is a difference between a private jury trial and summary jury trial?
A) A summary jury trial lasts only for a day, whereas a private jury trial usually lasts longer. B) The jurors in a summary jury trial are aware that their decision is not binding, unlike in a private jury trial. C) A summary jury trial ensures confidentiality, whereas a private jury trial does not. D) A summary jury trial can lead to the development of a two-tier system of justice, unlike that of a private jury trial.
Consider the following data that was fitted using a Linear Trend
Period Actual value (or) Y Period number (or) X Period 1 10 1 Period 2 11 2 Period 3 9 3 Period 4 12 4 Period 5 13 5 Period 6 12 6 Period 7 15 7 The intercept of the trend line is 8.714, and the slope is 0.75. What is the forecast for period 8? A) 13.714 B) 14.714 C) 15.714 D) 16.714 E) 15.75
Which one of the following is an MRP lot-sizing rule that attempts to minimize the amount of average inventory?
A) periodic order quantity (POQ), with P = 2 B) fixed order quantity (FOQ) C) economic order quantity (EOQ) D) lot for lot (L4L)