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NEW QUESTION: 1
Why is tailoring in a project necessary?
A. Each project is unique
B. An artifact must be produced
C. Requirements keep changing
D. A tool or technique is required
Answer: A
NEW QUESTION: 2
Interim storage types are assigned to WM movement types. In which field of the WM movement type do you enter the interim storage type used for the goods issue process?
A. Source storage type templates
B. Destination storage bin
C. Destination storage type
D. Return storage type
Answer: C
NEW QUESTION: 3
Big Co. holds 18% of the outstanding voting common shares of Little Co. How will Big report unrealized holding gains and losses on these shares?
A. As components in the calculation of net income.
B. The treatment varies depending on whether Big classifies the shares as trading securities or available-for? sale securities.
C. As items of other comprehensive income.
D. As either items of other comprehensive income or components in the calculation of net income, depending on whether the shares have been held longer than one year.
Answer: B
Explanation:
Less than 20% ownership is presumed to result in little or no influence over the investee. Such investments are initially recorded at cost and subsequently measured using the fair value method. If the investor classifies the shares as trading securities, unrealized holding gains and losses are included in the calculation of profit or loss. If the investor classifies the shares as available-for-sale securities. unrealized holding gains and losses are treated as items of other comprehensive income.
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