Question ：Sometimes strategy can come about as a largely unintended result of the everyday activities, decisions and processes that take pl ...
2016-02-02 17:02Question ：Objectives are seen as important within any organisation. What important strategic activities are they useful for? (Select three ...
2016-02-02 17:02Question ：Which of the following statements are true about the accounts of a group that has demerged a subsidiary during the year? A. The r ...
2016-02-01 10:02Question ：T owns 19 % of the shares of K. Which of the following statements most accurately sums up IAS 28s assumption about their relation ...
2016-02-01 10:02Question ：Which of the following statements is true with regard to group accounts? A. Goodwill arising on consolidation may be capitalised ...
2016-02-01 10:02Question ：Which 3 of the following might be part of the fair value of purchase consideration on acquisition of a subsidiary? A. Costs of is ...
2016-02-01 10:02Question ：Which of the following are not common forms of off statement of financial position finance regulated by specific IAS/IFRS? A. Lea ...
2016-02-01 10:02Question ：Which of the following is not part of the definition of an asset used in the IASB Framework? A. Control. B. Future economic benef ...
2016-02-01 10:02Question ：A company issues 1000 shares with a par value of $0.50. Issue costs of $25 are incurred. Which of the following are correct treat ...
2016-02-01 10:02Question ：Which of the following statements about discounting liabilities is true? A IAS 12 allows, but does not require, discounting of de ...
2016-02-01 10:02Question ：IAS 40 covers investment properties. Which one or more of the following is true of IAS 40? A. If a company owns a whole building, ...
2016-02-01 10:02Question ：There is a need for a framework of laws and regulations in business to ensure businesses act in a socially responsible manner. A. ...
2016-02-01 10:02Question ：Which of the following remuneration methods may be used to align the interests of directors (agents) with those of shareholders ( ...
2016-01-29 10:01Question ：Which recommendation of the Sarbanes-Oxley Act addresses the problem of over-familiarity of the audit firm with the client? A. Ro ...
2016-01-29 10:01Question ：The UK Corporate Governance Code states that a majority of the members of the remuneration committee should be non-executive dire ...
2016-01-29 09:01Question ：------- risks are risks from which either good or harm may result. A. Strategic risks B. Fundamental risks C. Speculative risks D ...
2016-01-29 09:01Question ：Which of the following are potential benefits of risk management for a company? A. Lower insurance costs B. Elimination of residu ...
2016-01-29 09:01Question ：Which of the following statements is incorrect? A. Risk involves situations or events which may or may not occur, but whose proba ...
2016-01-29 09:01Question ：Risk mapping is a technique for assessing the severity of a risk and the probability or frequency of its likely occurrence. For w ...
2016-01-29 09:01Question ：Under the Sarbanes-Oxley requirements, boards will not be able to conclude that controls are effective if there are material weak ...
2016-01-29 09:01Question： What is power distance? A. A system of measuring how approachable senior mangers are perceived to be B. The number of metres betw ...
2016-01-29 09:01Question ：Which of the following is least likely to result in an accountant breaching the requirement to act with professional competence a ...
2016-01-29 09:01Question ：An organisation that builds into its purposes its relationships with employees, customers and suppliers can be best characterized ...
2016-01-29 09:01Question ：Inflation rates in two countries are as follows: UK 3% Switzerland 5% Current spot rate is SFr2.3175/?1. Calculate the exchange r ...
2016-01-28 09:01Question ：Which is the most realistic basis for valuing an asset that is to continue to be used in a business? A. Replacement basis. B. Rea ...
2016-01-28 09:01Question ：Which of the following is not a feature of the cost of capital of a company? A. It can be used in investment appraisal. B. It is ...
2016-01-28 09:01Question ：Which of the following sources of funds for business is not commonly offered by commercial banks? A. Long-term unsecured loans. B ...
2016-01-28 09:01Question ：A contract is to be commenced immediately. In one years time it will require material EH. The material costs $7,800 now but will ...
2016-01-28 09:01Question ：Which of the following statements best describes the invoice discounting service offered by a factoring company? A. The factoring ...
2016-01-28 09:01Question ：A stock markets main role is as both a primary market and a secondary market. Which of the following is the main aspect of stock ...
2016-01-28 09:01
