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NEW QUESTION: 1
AB acquired a financial investment on 1 January 20X9, incurring $5,000 related agency fees. AB initially classified the investment as held for trading, in accordance with IAS 32 Financial Instruments:
Presentation.
Which of the following statements reflects the accounting treatment that AB adopted in respect of this investment when it prepared its financial statements to 31 December 20X9?
A. Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
B. Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
C. Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
D. Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
Answer: B

NEW QUESTION: 2
The following is an example model for the ArchiMate Service Realization viewpoint:

Which stakeholder concerns does the Service Realization viewpoint address?
A. Application dependencies, performance, scalability
B. Added value of business processes, consistency and completeness, responsibilities
C. Structures and dependencies of the used data and information
D. Identification of competencies, authority and responsibilities
Answer: B

NEW QUESTION: 3
Which type of 802.11 wireless network provides direct peer-to-peer connection between wireless stations?
A. In-cell relay networking
B. Infrastructure network
C. Wireless distribution system
D. Ad hoc networkong
Answer: D