If John quits his job to find a new job in a different city, John is considered

Regarding the disclosure requirements for intangible assets, which piece of information is required by
IFRS but not by U.S. GAAP?

On May 1, 1997 Bluefish Co. bought 100 bonds (face value $1,000 and stated interest 10%) of
Hawkeye Inc., interest payable semiannually on July 1, and January 1. The bond price was 920 excluding accrued interest. Due to short-term nature of the investment Bluefish put this in marketable debt securities section of its current assets. At the end of 1997 the interest revenue from this investment on income statement should be:

Item A is recognized for financial reporting but not allowed by tax legislation. Item B is recognized for tax reporting but not for financial reporting. A ______ will result from item A and a ______ will result from item B

The following information pertains to Bender, Inc., for last year:
Net income of $25 million
*
1 million shares of $10 par value preferred stock outstanding paying a 10% dividend
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50 million shares of common stock outstanding at the beginning of the year
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Issued an additional 5 million shares of common stock 6 months ago
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What is Bender Inc.'s basic earnings per share (EPS)?