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NEW QUESTION: 1
A. Option A
B. Option D
C. Option C
D. Option B
Answer: B
NEW QUESTION: 2
On 31 March 20X1 OP decided to sell a property. On that date this property was correctly classified as held for sale in accordance with IFRS 5 Non-Current Assets Held For Sale And Discontinued Operations.
In the draft financial statements of OP for the year ended 31 October 20X1 this property has been included at its fair value, which was $520,000 lower than its carrying value. This has resulted in a charge to profit or loss, the result of which is that the draft financial statements show a loss of $450,000 for the year to 31 October 20X1. When the management board of OP reviewed the draft financial statements it was unhappy about the loss and decided that the property should be reclassified as a non-current asset and reinstated to its original value, despite the fact that its plans for the property had not changed.
In accordance with the ethical principle of professional competence and due care, which THREE of the following statements explain how this property should be accounted for in the financial statements of OP for the year ended 31 October 20X1?
A. The property should be depreciated until 31 October 20X1.
B. The property should be treated as a non-current asset held for sale from 31 March 20X1.
C. The impairment of $520,000 should be shown as an expense in the statement of profit or loss.
D. The property should be treated as a non-current asset held for sale from 1 November 20X1.
E. The property should not be depreciated after 31 March 20X1.
F. The property impairment should not be recorded until the sale has completed.
Answer: B,C,E
NEW QUESTION: 3
When these two commands are issued in sequence, one after the other: STOP FUNCTION SPECIFIC (A.B) ACTION(REJECT) STOP FUNCTION SPECIFIC(A.B) ACTION(QUEUE) What will occur?
A. Function A.B is stopped and queues all access.
B. Function A.B is stopped and queues all access until we start the function or run out of installation timeout.
C. Function A.B is stopped and rejects all access until we start the function or run out of installation timeout.
D. Function A.B is stopped and rejects all access.
Answer: B