On January 1, 2017, Ivanhoe Ltd. had 500,000 common shares outstanding. During 2017, it had the following transactions that affected the common share account: Feb. 1 Issued 157,000 shares. Mar. 1 Issued a 19% stock dividend. May 1 Acquired 168,000 common shares and retired them. June 1 Issued a 2-for-1 stock split. Oct. 1 Issued 71,000 shares. The company’s year end is December 31. Determine the weighted average number of shares outstanding as at December 31, 2017. Assume that Ivanhoe earned net income of $3,452,000 during 2017. In addition, it had 110,000 of 11%, $100 par, non-convertible, non–cumulative preferred shares outstanding for the entire year. Because of liquidity limitations, however, the company did not declare and pay a preferred dividend in 2017. Calculate earnings per share for 2017, using the weighted average number of shares determined above. Assume that Ivanhoe earned net income of $3,452,000 during 2017. In addition, it had 110,000 of 11%, $100 par, non-convertible, cumulative preferred shares outstanding for the entire year. Because of liquidity limitations, however, the company did not declare and pay a preferred dividend in 2017. Calculate earnings per share for 2017, using the weighted average number of shares determined above. Assume that Ivanhoe earned net income of $3,452,000 during 2017. In addition, it had 110,000 of 11%, $100 par, non-convertible, non–cumulative preferred shares outstanding for the entire year. Because of liquidity limitations, however, the company did not declare and pay a preferred dividend in 2017. Assume that net income included a loss from discontinued operations of $400,000, net of applicable income taxes. Calculate earnings per share for 2017

MERMED Inc. is a medical device manufacturer.

The company’s headquarters is located in Houston, Texas. It is a global leader in developing, manufacturing, selling and servicing diagnostic imaging and therapeutic medical devices used to diagnose and treat cardiovascular and other diseases. MERMED earned $300 million of revenue in 2015, while employing more than 10,000 people worldwide. One of it’s manufacturing plants is located in Dingle, Co. Kerry, Ireland. Tom Jones is the plant manager at the Dingle facility.

The Dingle site runs 12 hour shifts, 7 days a week. It has 1000 employees. It manufactures a variety of of medical devices (including Class III devices). A number of it's products are sold in the US and European markets. The facility has a Quality Management System in place. Their Quality Management System is in compliance with ISO 13485:2016 and 21 CFR 820. Their facility is frequently audited by Notified Bodies and the FDA.

The site was recently audited by corporate. The corporate auditing team were checking the site's compliance with ISO 13485:2016 and 21 CFR 820. The auditors found a number of potential non-conformances to  ISO 13485:2016 and 21 CFR 820.

You must complete 4 tasks (for each of the 5 incidents/questions):

1. Review each of these potential non-conformances (5 incidents in total)

2. Determine if they are non-conformances against the requirements of the ISO13485:2016 AND 21 CFR 820.

3. If they are non-compliances, write down the specific clause numbers in ISO 13485:2016 AND specific section number of 21 CFR 820 which is applicable (write down the main clause/section in each regulation that the non-compliance is against).

4. Briefly EXPLAIN your decision.

The company has not established a sampling plan for the evaluation of products during incoming inspection of Component ID Z2906.

Can you specify your opinion as a financial analyst about the company's financial position?

Is it important for non-accountants to understand how to read financial statements? If you are not part of the accounting/finance function in a business what difference would it make?

The process of planning and managing a firm's investment in non-current assets is known as:

A. working capital management

B. financing decision

C. capital budgeting

D. earnings decision  

Find the subgroup of d4 and the normal and non normal subgroups of d3 and d4 using u and v, u being the flips and v being the rotations.

A non current asset is classified as held for sale. On the date of classification, immediately prior to the transfer to the 'held for sale' classification, the asset had: a cost of $100 000, accumulated depreciation of $40 000(10% per annum, straight line over 4 years); and accumulated impairment losses in terms of IAS 36 of $15 000. The asset was then impaired in terms of IFRS 5 by $10 000. Asume that the above asset had not yet been sold at the end of the following reporting date, at which point its fair value less cost to sell was $75 000.

A non current asset is classified as held for sale. On the date of classification, immediately prior to the transfer to the 'held for sale' classification, the asset had: a cost of $100 000, accumulated depreciation of $40 000(10% per annum, straight line over 4 years); and accumulated impairment losses in terms of IAS 36 of $15 000. The asset was then impaired in terms of IFRS 5 by $10 000. Asume that the above asset had not yet been sold at the end of the following reporting date, at which point its fair value less cost to sell was $75 000. a) impairment loss reversal will be $15 000. b) impairment loss reversal will be $25 000. c) impaiment loss reversal will be $40 000. d) impairment loss reversal will be $10 000.