Which of the following is NOT the outcome of a biological transformation according to IAS 41?
A.Growth
B.Harvest
C.Procreation
D.Degeneration
A.Growth
B.Harvest
C.Procreation
D.Degeneration
A、declined
B、decline
C、inclination
D、inclined
A、Please answer the following questions about your Web hosting services.
B、My name is Jill Aubrey, and I am the office manager for Cape Consulting Inc.
C、I recently read an article about your firm in the Cape Cod Times.
D、Cape Consulting Inc. is the premier communication-consulting firm in the Cape and islands area.
A、schedule
B、service
C、option
D、appointment
A、I am head over heals in love with you.
B、You swept me off my feet.
C、I'm obsessed with you
D、I've totally fallen for you.
A、Included in profit or loss for the year
B、Adjusted in retained earnings
C、Shown under 'other comprehensive income
D、Deferred and recognised over the life of the biological asset
A、$95,900
B、$103,100
C、$95,100
D、$105,100
A、The production cost of the item has been falling.
B、The selling price of the item has been rising.
C、The item is becoming obsolete.
D、Demand for the item is increasing.
Which of the following statements about IAS 2 Inventories are correct? 1 Production overheads should be included in cost on the basis of a company's actual level of activity in the period. 2 In arriving at the net realisable value of inventories, settlement discounts must be deducted from the expected selling price. 3 In arriving at the cost of inventories, FIFO, LIFO and weighted average cost formulas are acceptable. 4 It is permitted to value finished goods inventories at materials plus labour cost only, without adding production overheads.
A、1 only
B、1 and 2
C、3 and 4
D、None of them
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