Espana Corporation purchased $100,000 of Hales Inc. 6% bonds at par in 2020 and reported the bonds at amortized cost. Unfortunately, a combination of problems at Hales and in the debt market caused the fair value of the Hales investment to decline to $70,000 during 2021. When Espana applies the ECL model to account for its investment in 2021, Espana concludes that the credit risk on the investment has increased significantly and calculates that, of the $30,000 drop in fair value, $10,000 of it relates to 12-month credit losses, $25,000 to lifetime credit losses (including the 12-month credit losses), and $5,000 to other factors. Espana’s accounting for this impairment will reduce before-tax net income for 2021 by:

In a sumif conditional function, what should be the order of terms in the parentheses?

Double corporation acquired all of the common stock of simple company for

This problem has been solved! see the answerthe xyz corporation is interested in possible differences in days worked by salaried employees in three departments in the financial area. a survey of 23 randomly chosen employees reveals the data shown below. because of the casual sampling methodology in this survey, the sample sizes are unequal. research question: are the mean annual attendance rates the same for employees in these three departments? days worked last year by 23 employees department days worked budgets (5 workers) 278 260 265 245 258 payables (10 workers) 205 270 220 240 255 217 266 239 240 228 pricing (8 workers) 240 258 233 256 233 242 244 249 picture click here for the excel data filefill in the missing data. (round your p-value to 4 decimal places, mean values to 1 decimal place and other answers to 2group mean n std. dev variancesbudgets payables pricing total one factor anova source ss df ms f p-value treatment error total