【单选题】Consider a U.S.-based MNC with manufacturing activities in Japan. The result of a change in the ¥-$ exchange rate on the assets and liabilities of the consolidated balance sheet is: Ignoring transacti...
【单选题】A company has current assets of $2m, including inventory of $0.4m, and current liabilities of $0.8m. What would be the effect on the value of the current and acid test ratios if the company bought mor...
【单选题】(题干参照1小题 )(2)IAS 36 Impairment of Assets contains a number of examples of internal and external events which may indicate the impairment of an asset. In accordance with IAS 36, which of the following ...
A.
An unexpected fall in the market value of one or more assets
B.
Adverse changes in the economic performance of one or more assets
C.
A significant change in the technological environment in which an asset is employed making its software effectively obsolete
D.
The carrying amount of an entity's net assets being below the entity's market capitalisation