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NEW QUESTION: 1
NORMAN plc has one subsidiary. On 1 January 2012 NORMAN plc purchased 30% of the ordinary share capital of SEA Ltd for $12 million. Thesummarizedstatement of financial position of SEA Ltd as at 31 December 2012 was as follows.
$m
Net asset (at carrying amount)30
Ordinary share capital ($1 share)10
Retained earnings 1 January 201215
Net profit for the year ended 31 December 20125
At 1 January 2012 the fair value of the net assets of SEA Ltd was $5 million greater than their carrying amount. The difference, which has not been recorded in SEA Ltd's books, relates to land which is still owned by SEA Ltd at 31 December 2012.
At what amount should the investment in SEA Ltd be included in NORMAN plc's consolidated statement of financial position as at 31 December 2012?
A. $12 million
B. $13.5 million
C. $9 million
D. $17 million
Answer: B
NEW QUESTION: 2
Deming proposed a system for continuous improvement. What are the four activities involved?
A. Plan, Perform, Evaluate and Act
B. Plan, Do, Evaluate and Act
C. Plan, Perform, Audit and Improve
D. Plan, Do, Check and Act
Answer: D
NEW QUESTION: 3
The project management processes are usually presented as discrete processes with defined interfaces, while in practice they:
A. operate separately.
B. move together in batches,
C. overlap and interact.
D. move in a sequence.
Answer: C
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DP-500 Exam Info
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DP-500 Exam Topics
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