expected cash flows. D) none of the above. Answer: B Diff: 1 Topic: 10.1 Overview of Translation Skill: Recognition 10.2 Translation Methods 5) The basic advantage of the ________ method of foreign currency translation is that foreign nonmonetary assets are carried at their original cost in the parent ’s consolidated statement while the most important advantage of the ________ method is that the gain or loss from translation does not pass through the income statement. A) monetary; current
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73071 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized A F R I C A D E V E L O P M E N T F O RU M Empowering Women Legal Rights and Opportunities in Africa blic Disclosure Authorized Mary Hallward-Driemeier and Tazeen Hasan Empowering Women Empowering Women Legal Rights and Economic Opportunities in Africa Mary Hallward-Driemeier and Tazeen Hasan A copublication of the Agence Française de Développement and the World Bank
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ALL THE WORLD’S A CROSS-SUBSIDY Cross-subsidies are the essence of the phrase “there’s no such thing as a free lunch.” That means that one way or another the food must be paid for‚ if not by you directly then by someone else in whose interest it is to give you free food. Sometimes people are paying indirectly for products. That free newspaper you’re reading is supported by advertising‚ which is part of a retailer’s marketing budget‚ which is built into its profit margin‚ which you (or someone
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is predefined and non discretionary. The reward is paid when actual performance meets or exceeds predefined goals. incentive | Any form of variable payment tied to performance. The payment may be a monetary award‚ such as cash or equity‚ or a nonmonetary award‚ such as merchandise or travel. Incentives are contrasted with bonuses in that performance goals for incentives are predetermined. Generally nondiscretionary and can be paid at any time of the year | bonus | An after-the-fact reward or payment
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money demanded a. by changing the distribution of wealth toward the poor‚ who have a lower demand for money. b. by decreasing government interest payments‚ which in turn increase taxes‚ lowering disposable income. c. by making alternative‚ nonmonetary assets look relatively less attractive to wealth holders. d. by causing a decrease in the issuance of corporate debt. e. None of the above. 3. An increase in expected inflation causes demand for money to a. fall because of a higher return
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employees. This type of accounting is focused on the parts of the organization to see how the operations of the organization help generate income (or create deficits). Additional data than the ones used in financial accounting are included (e.g.‚ nonmonetary‚ qualitative‚ current as well as predictive)‚ which are typically more informal. The users then utilize the information and review the cost benefits in order to make plans for the company’s future. 2. Why are legally binding cost accounting standards
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of like drug dealing and Black Market trade GNI does not tell us degree of overall participation in the country’s economy‚ the average citizens material standard of living‚ or gaps between genders or among regions Measures only inputs and not nonmonetary value costs of production‚ which take a toll on the environment through resource depletion and pollution Walt Rostow’s Development Model- Grew out of major decolonization movements in the 1960’s‚ also called ladder of development Looked to see
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modified retirement. According to a nationwide survey of U.S. workers release by Gallup Organization and Carlson Marketing Group(Mondy‚ R. Wayne (2010)‚ Human Resource Management (9th ed.) ) indicates that nearly every seven out of ten employees say nonmonetary forms of recognition provide the best motivation and satisfaction which is directly related to the raise in company profits. The work life balance is a key factor for many employers in attracting and retaining the talented employees. This paper
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Demand Varies by Market Segment Random fluctuations usually are caused by factors beyond management control. However analysis will sometimes reveal that a predictable demand cycle for one segment is concealed within a broader‚ seemingly random pattern. This fact illustrates the importance of breaking down demands on a “segment-by-segment” basis. For instance‚ a repair and maintenance shop that services industrial electrical equipment may already know a certain proportion of its work consists of
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revenue in full upon the initiation of the contract rather than over the term of the contract. This resulted to a misstatement of revenue since they are not recorded in the period they were earned. SWAP DEALS. According to APB No. 29‚ exchanges of nonmonetary assets are to be recorded at historical carryover basis. This means that exchanges should not be recognized as revenue. Global Crossing recorded a $100 million sale of capacity to Qwest Commercial Communications Inc. It was recorded as cash revenue
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