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The number8000 is first increased by 20% and then decreased by 20% find the resulting nymber
A client is sharing a painful story and stops talking. The social worker reflects the client’s reaction and encourages the client to keep sharing. This is an example of which psychoanalytic technique?
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Question 2 - Calvin Harris has begun to operate on ideas as well as events or objects. What stage of development is Calvin in?
Infancy
Adolescence
Toddlerhood
Pre-school
None of the above
What is the maximum number of inspections that can be arranged within a 1-year (12 month) period as prescribed under the Residential Tenancies Act 1995?
Select one of the following
12 times
6 times
8 times
4 times
The employee's retirement account increased___________.
tenfold
ten fold
ten-fold
The method of determining problematic causal factors as a means of scrutinizing a curricular issue of problem is _____________.
Group of answer choices
Soft Data
Hard Data
Quality Assurance
Quality Analysis
According to Darwinian principles of evolution, what are the three distinct products that are thought to result from the variant trait, or natural selection, process?
Group of answer choices
SNPs, QTLs, and HapMaps
Phenotypes, genotypes, and epigenetics
Adaptations, by-products, and noise
Inclusive fitness, reciprocal altruism, and parental investment
AdvancedTech Ltd (“AdvancedTech”) is a company in the technology industry. This industry is extremely vibrant and companies are very innovative, leading to constant change in the value of the plant that produces the products. AdvancedTech purchased the plant on 1 March 2019 for N$ 30 000 000 paying in cash. The residual value was estimated at R0. The carrying amount on 28 February 2020 was N$ 20 000 000. The plant is depreciated annually using the straight-line basis. AdvancedTech has a 28 February year end. The revaluation model is used to account for plant in the company’s records and the gross replacement value method is utilised. It is the policy of AdvancedTech to determine the fair values of the plant at the end of each financial year. The fair value of the plant was determined on 28 February 2020 by SIP Valuations Services, an independent valuer. The valuer uses the income approach and inputs are based on market expectations of future net cash inflows from the use of the asset (inputs are level one inputs). The fair value was finalised at N$5 000 000 less than the carrying amount at that date. The recoverable amount was not less than the carrying amount. Towards the end of the 2021 financial year, the plant was again revalued by the same valuer to a fair value of N$11 000 000. The entity intends keeping the plant in its existing use and recovering the carrying amount of the equipment through use. The company transfers the maximum from the revaluation surplus to retained earnings on an annual basis. AdvancedTech also has land that was acquired on 1 March 2019. The cost price was N$10 000 000. The cost model is used to account for land. Depreciation is not provided on land. Profit before tax before accounting for any expenses or income relating to the equipment is as follows: 2021 Profit before tax N$ 35 000 000 2020 N$ 29 000 000 The corporate normal tax rate is 32%. You can assume that no temporary or permanent differences exist between accounting profit and taxable income. REQUIRED: Prepare the following disclosure for property, plant and equipment in accordance with International f inancial reporting standards for the year ended 2021: a. Accounting policy; (2) b. Property, plant and equipment note (12); and c. Statement of comprehensive income. (6)
Anshan Ltd is a manufacturer of vitamin E tablets. The following information relates to the year ended 31 December 2017: 2017 N$ Purchase cost - raw materials (before taking settlement discounts into account) A- 20 000 units 23 274 A- 10 000 units 17 368 Administrative costs 5 500 Fixed overhead costs (VAT excluded) 30 000 Variable overhead costs (VAT excluded) 37 500 Storage costs of finished products 1 100 Abnormal raw material wastage - 2 500 units ?? Additional information: • Normal capacity is 30 000 units. Actual number of units manufactured are 15 000 units. • 5 000 units of raw material A were on hand on 31 December 2017. • Each unit manufactured requires 1,5 units of raw material A. • 2 500 finished products were on hand on 31 December 2017 • Anshan Ltd is entitled to a settlement discount on the original purchase cost of raw materials if the amount due is settled within 30 days from the date of purchase. Anshan Ltd always settles its accounts within 30 days from the date of purchase. Anshan Ltd received a settlement discount of N$ 1 058 with the purchase of the 20 000 units of raw material A, and N$ 789 with the purchase of the 10 000 units of raw material A. • The cost of raw materials is determined on the weighted average cost basis. • The cost of finished products is determined on a first-in-first-out basis (FlFO). • On 1 January 2017 there were no finished products and no raw material A inventories on hand. All the abovementioned amounts include VAT at 15%, except were stated otherwise. Anshan Ltd is a registered VAT vendor. The net realisable value of finished products exceeds the cost thereof. REQUIRED: Disclose the following relating to inventories in the annual financial statements of Anshan Ltd for the 31 December 2017 financial year: a) Accounting policy note; (3) b) Inventory note; (12) c) Statement of financial position; and (2) d) Statement of comprehensive income. (3)