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NEW QUESTION: 1
IAS 34, interim Financial Reporting, provides guidelines for interim reporting stating that enterprises:
A. May use estimates based on sales margins for interim inventory valuation although a different method is used for annual reporting.
B. Need not disclose basic and diluted earnings per share each quarter.
C. May prorate extraordinary items over four quarters.
D. Must determine income tax expense by applying progressive tax rates to income on a quarterly basis.
Answer: A
Explanation:
Essentially the same reporting methods should be used for interim and annual financial statements. However, the preparation of interim financial reports ordinarily requires a greater use of estimates. For example. IAS 34 states that complete inventory-taking and valuation may not be required at interim dates. Estimates based on sales margins may suffice. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.
NEW QUESTION: 2
Welche der folgenden Eigenschaften fördert am ehesten ein effektives Testen von Software?
[K1]
A. Ein Glaube, dass Programmierer immer Fehler machen
B. Zuversicht, dass in der nächsten Phase Fehler auftreten, die in dieser Phase übersehen wurden
C. Unabhängigkeit vom Produktionsprozess
D. Kenntnis der Anzahl von Fehlern, die typischerweise in einem Programm gefunden werden
Answer: C
NEW QUESTION: 3
When IP Source Guard with source IP filtering is enabled on an interface, which feature must be enabled on the access
VLAN for that interface?
A. spanning-tree portfast
B. private VLAN
C. storm control
D. DHCP snooping
Answer: D
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ANVE Exam Info
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