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NEW QUESTION: 1
According to IFRS, in a sale-and-leaseback transaction, unless the fair (market) value of the asset at the time of sale is less than its undepreciated cost:
A. a gain from the sale should be deferred and amortized, but a loss should be recognized immediately.
B. any gain or loss from the sale should be recognized immediately.
C. any gain or loss from the sale should be deferred and amortized over the term of the lease.
Answer: B
Explanation:
Any gain or loss should be recognized immediately.

NEW QUESTION: 2
Eine Gewerkschaftsvertragsverhandlung verzögert den Abschluss eines Projekts zum Bau einer neuen Produktionsanlage. Da der Arbeitsvertrag in diesem Jahr erneuert werden sollte, dokumentierte der Projektmanager den Verhandlungsprozess als Risiko für das Projekt. Das Projekt stand kurz vor dem Beginn der ersten Phase der Geräteinstallation im Werk, als die Verhandlungen begannen.
Wie soll der Projektmanager mit der Situation umgehen?
A. Protokollieren Sie das Problem und befolgen Sie die geplanten Maßnahmen im Risikoreaktionsplan.
B. Erwerben Sie Vertragsressourcen und senden Sie eine Änderungsanforderung für die Kostenauswirkungen.
C. Treffen Sie sich mit dem Projektteam, um Optionen für die Risikominderung zu ermitteln.
D. Eskalieren Sie das Problem an den Lenkungsausschuss, um Unterstützung bei der Schadensbegrenzung zu erhalten.
Answer: A

NEW QUESTION: 3
Während der Initiierungsphase eines Projekts überprüft der Projektmanager den Geschäftsfall und stellt fest, dass die Informationen unvollständig sind. Was soll der Projektmanager tun?
A. Fügen Sie dem Risikoregister eine Informationslücke hinzu
B. Überprüfen Sie die Arbeitserklärung zum Schutz der Arbeit (SOW), um die Projektcharta zu erstellen
C. Überprüfen Sie den Business Case mit der Sponsororganisation, um sicherzustellen, dass das Projekt den Geschäftsanforderungen entspricht
D. Überarbeiten Sie den Business Case, um den Schutzbereich einzuschränken und die Schutzcharta zu erstellen
Answer: C

NEW QUESTION: 4
What is the result?
boolean log3 = ( 5.0 != 6.0) && ( 4 != 5);
boolean log4 = (4 != 4) || (4 == 4);
System.out.println("log3:"+ log3 + \nlog4" + log4);
A. log3:true
log4:false
B. log3:false
log4:true
C. log3:false
log4:false
D. log3:true
log4:true
Answer: D