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NEW QUESTION: 1
For the year ended 31 December 2012, the board of directors of USP Inc. is considering the treatment of the following issues in their financial statements.
(i)On 1 March 2013 one of the machine used for manufacturing trading goods met the criteria to classify as held for sale. The carrying amount of the machine at 31 December was $50,000 and its fair value was $52,000. Costs to sell would amount to $4,600.
(ii)On 15 April 2013, USP Inc. settled a court case with a former employee, paying him $30,000. At the reporting date, the financial statement included a provision of $20,000 in respect of this case.
The financial statements were approved on 30 April 2013.
How should the issues above be dealt with?
A. (i) Non-adjusting event. Classified as a non-current asset held at its carrying value of $50,000 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
B. (i) Adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
C. (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
D. (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Non-adjusting event. Provision should be unadjusted. A charge of $10,000 to profits should be made in the following year end financial statements.
Answer: A
NEW QUESTION: 2
Your network contains an Active Directory domain named contoso.com. The domain contains a user account named User1 that resides in an organizational unit (OU) named OU1.
A Group Policy object (GPO) named GPO1 is linked to OU1. GPO1 is used to publish several applications to a user named User1.
In the Users container, you create a new user named User2.
You need to ensure that the same applications are published to User2.
What should you do?
A. Modify the security of GPO1.
B. Move User2 to OU1
C. Modify the settings in GPO1.
D. Link a WMI filter to GPO1.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Moving User2 to OU1 will give him the same access as User1.
The GPO is linked to OU1. By moving User2 to OU1 the GPO will be applied to this user.
NEW QUESTION: 3
Refer to the exhibits. What is the expected payload at the end of mainFlow?
A. Null
B. KIWI
C. APPLE
D. BANANA
Answer: B
