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【单选题】
RWG & Co, Conoy’s external auditor, believes that Conoy establishing an audit committee would bring the external auditor additional benefits. Which of the following is NOT an advantage to RWG & Co of Conoy establishing an audit committee?A.
RWG & Co would be able to report its audit findings and recommendations to an independent subcommittee
B.
RWG & Co would have a sub-committee with which it could raise issues of concern
C.
The audit committee will support RWG & Co’s viewpoint in the event of any disputes with the management of Conoy
D.
The audit committee would have more time to examine RWG & Co's reports and recommendations and so provide comfort that recommendations and other matters are being considered and reviewed
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举一反三
【单选题】In development activity, there are also the added costs of improvements (typically called “soft costs” ).
A.
T
B.
F
【单选题】Development costs may be capitalized if
A.
the resulting product or service is technically feasible.
B.
the entity has sufficient resources to complete the project.
C.
all of these (all of these criteria, in addition to others, must be met in order for development costs to be capitalized).
D.
the entity intends to use or sell the resulting product or service.
【简答题】A. The development plan B. The market share C. Sales of a new product D. Costs of advertising
【简答题】(ii) Describe the evidence you would seek to support the assertion that development costs are technically feasible. (3 marks)
【单选题】It is stated in Paragraph 2 that Pell grants
A.
cover the majority of the college costs.
B.
are intended to help impoverished students.
C.
have maintained their value from 1986 to 2005.
D.
keep pace with the rise of living costs.
【简答题】Development costs are expensed under U.S. GAAP. Development costs are capitalized when certain conditions are met under IFRS
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