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NEW QUESTION: 1
OP holds an investment property purchased on 1 January 20X3 for $700,000 with a useful economic life of 25 years.
At 31 December 20X5 the fair value of the investment property was $750,000 with a revised useful economic life of 25 years from that date.
OP has been carrying the investment property using the cost model until 31 December 20X5.
The directors wish to change their valuation method to fair value in accordance with IAS 40 Investment Property.
Which of the following is the correct treatment of the revaluation gain and the value of the property in the statement of financial position at 31 December 20X5?
A. A gain of $106,000 taken to other comprehensive income and $720,000 is shown on the statement of financial position.
B. A gain of $134,000 taken to the statement of profit or loss and $750,000 shown on the statement of financial position.
C. A gain of $106,000 taken to the statement of profit or loss and $720,000 shown on the statement of financial position.
D. A gain of $134,000 taken to other comprehensive income and $750,000 is shown on the statement of financial position.
Answer: B

NEW QUESTION: 2
프로젝트 관리자가 프로젝트 승인 기준을 벗어난 것처럼 보이는 이유로 이해 관계자로부터 일부 결과물을 최종 승인하는 데 어려움을 겪고 있습니다. 프로젝트 관리자는 무엇을 해야 합니까?
A. 감성 지능 기술을 사용하여 이 이해 관계자를 설득하여 수용을 얻습니다.
B. 이해 관계자의 우려 사항을 언급하여 나중에 해결할 수 있도록 프로젝트 수락 면제를 만듭니다.
C. 이 문제를 프로젝트 후원자에게 에스컬레이션하고 최종 이해 관계자의 승인을 얻기 위해 지원을 요청하십시오.
D. 프로젝트에 익숙한 다른 이해 관계자로 부터 최종 승인을 얻습니다.
Answer: C

NEW QUESTION: 3
Identifizieren Sie die Anwendungsbereiche, in denen Validierungen und Ersetzungen verwendet werden können. Wähle die richtigen Antworten. (2)
A. SD - Sales and Distribution
B. CO - Cost Accounting
C. AA-Asset Accounting
D. Fl - Financial Accounting
Answer: B,D

NEW QUESTION: 4
Which three TLVs does LLDP use to discover network devices? (Choose three.)
A. Network policy
B. Location information
C. System name
D. Power management
E. Port description
F. Management address
Answer: C,E,F
Explanation:
Explanation/Reference:
Explanation:
Basic Management TLV Set
This set includes the following five TLVs used in LLDP:
Reference. http://www.eetimes.com/document.asp?doc_id=1272069