Answer: A. The other asset group should be tested for an impairment loss before goodwill is tested.
Explanation:
According to the IFRS standards, it is important and necessary to revalue your assets according to their net realizable value, i.e, assets should be reported after deducting accumulated depreciation or amortization in the case of goodwill. In the case of inventory, NRV should be calculated by estimating impairments.
The other asset groups are tested to check for impairment loss and later the goodwill is tested.
Answer:
The Communication Privacy Management Theory
Explanation:
The Communication Privacy Management Theory studies the ways that people think about and make decisions surrounding how to reveal or hide private information.
Answer:
Job promotion and official recognition in form of an award are the motivational package I will give to the employee
Explanation:I
If an employee's performance after appraisal and due diligence is commendable because of its contribution to our organization goals, intrinsically, such person deserves to be promoted to a higher rank because his contributions are not premised on lip service and service seeking recognition.
On the contrary, when an employee's performance is premised on extrinsic factors after conducting necessary appraisal, such an employee simply does that because of the reward he or she seek, and not necessarily the passion attaches to the job. Hence, such employee can be given material compensation which can be monetized but not necessarily a job promotion.
Goal congruence is characterized as consistency or assertion of individual objectives with organization objectives. Everybody in the association should be paddling a similar way. That procedure gets extreme when you begin to set up assessment criteria for workers.
The control system ought to be planned in order to coordinate the individual objectives with authoritative objectives, and in this manner accomplish goal congruence. The answer is B.
Answer: Access to specific skills
Explanation: The benefit of outsourcing that the company is getting in the given example is that the company could get access to experts in the particular jobs that are important for a project.
By outsourcing certain jobs, expert knowledge can be used to operate business with the additional benefit of hundred percent focus.
