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NEW QUESTION: 1
XY acquired 75% of the equity shares of LM on 31 December 20X3. LM acquired 60% of the equity shares of JK on 31 December 20X4 for $950,000. XY measured the non controlling interest in JK at the date of acquisition using the proportionate share of the fair value of the net assets acquired.
The fair value of JK's net assets was $850,000 at 31 December 20X4.
What is the value of goodwill that XY will include in its consolidated statement of financial position at 31 December 30X4 in respect of JK as a result of gaining indirect control?
A. $440,000
B. $330,000
C. $202,500
D. $567,500
Answer: B
NEW QUESTION: 2
組織は、未承認のソフトウェアを大量に発見したことに対応して、アプリケーションのホワイトリストを実装しました。どのタイプのコントロールが展開されていますか？
A. 修正
B. 探偵
C. ディレクティブ
D. 予防
Answer: C
NEW QUESTION: 3
A project progressing on time and within budget is 30 days away from achieving its main milestone. The project manager then learns that a key component to achieve this milestone will be unavailable for 45 days.
What should the project manager do?
A. Update the issue log
B. Notify stakeholders at the next project status meeting.
C. Revise the risk management plan.
D. Send an amended progress report to all stakeholders
Answer: A
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