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NEW QUESTION: 1
CD acquired 100% of the equity share capital of FG for cash consideration of Kr1,200,000 on 1 January
20X7.
Retained earnings of FG at the date of acquisition was Kr800,000. CD operates from Country A and its functional and presentation currency is $. FG is located and trades throughout Country B and its functional currency is the Krona (Kr).
CD has no other subsidiaries. Goodwill had not suffered any impairment to date.
Summarised data from the statements of financial position for both entities at 31 December 20X7 is presented below:

Which of the following is the correct application of IAS 21 The Effects of Changes in Foreign Exchange Rates in translating FG's statement of financial position into the presentation currency of CD for consolidation purposes at 31 December 20X7?
A. * Monetary assets and liabilities at historic rate.
* Non monetary assets and liabilities at closing rate.
B. * Goodwill at historic rate.
* Assets and liabilities at closing rate.
C. * Goodwill at closing rate.
* Assets and liabilities at closing rate.
D. * Monetary assets and liabilities at closing rate.
* Non monetary assets and liabilities at historic rate.
Answer: C

NEW QUESTION: 2
회사는 AWS CodePipeline을 사용하여 응용 프로그램 중 하나를 제공합니다. 딜리버리 파이프 라인은 AWS CodeCommit 저장소의 마스터 분기를 변경함으로써 시작되며, AWS CodeBuild를 사용하여 프로세스의 테스트 및 빌드 단계를 구현하고 AWS CodeDeploy를 사용하여 애플리케이션을 배포합니다.
파이프 라인은 수개월 동안 성공적으로 운영되어 왔으며 아무런 수정 작업도 이루어지지 않았습니다.
응용 프로그램의 소스 코드가 최근에 변경된 후 AWS CodeDeploy는 예상대로 업데이트 응용 프로그램을 배포하지 않았습니다.
가능한 원인은 무엇입니까? (두 가지를 선택하십시오.)
A. AWS CodePipeline에는 AWS CodeCommit에 대한 액세스 권한이 없습니다.
B. AWS CodeCommit 저장소의 마스터 브랜치에서 변경되지 않았습니다.
C. 회사의 AWS CodePipeline 클러스터에있는 Amazon EC2 인스턴스 중 하나가 비활성화 되었습니다.
D. AWS CodePipeline이 잘못 구성되었으며 AWS CodeDeploy를 실행하지 않습니다.
E. 파이프 라인의 초기 단계 중 하나가 실패하고 파이프 라인이 종료되었습니다.
Answer: C,E

NEW QUESTION: 3
Rank the following entities with regard to the priority of their claims on a firm-from the highest priority to
the lowest priority-in the event of bankruptcy.
I. common shareholders
II. preferred shareholders
III. secured bondholders
IV. debenture holders
A. II, III, I, IV
B. III, II, IV, I
C. III, IV, II, I
D. IV, III, II, I
Answer: C
Explanation:
Choice C correctly ranks the entities with regard to the priority of their claims on the firm in
the event of bankruptcy, from the highest priority to the lowest priority. Secured bondholders get paid first,
then debenture (unsecured bond) holders, followed by preferred shareholders. Common shareholders
come in last.