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NEW QUESTION: 1
An entity prepares financial statements to 31 December each year. The following data applies:
1 December 20X0
* The entity purchased some inventory for $400,000.
* In order to protect the inventory against adverse changes in fair value the entity entered into a futures contract to sell the inventory for a fixed price on 31 January 20X1.
* The entity designated this contract as a fair value hedge of the value of the inventory.
31 December 20X0
* The inventory had a fair value of $480,000 and the futures contract had a fair value of $75,000 (a financial liability).
What will be the impact on the statement of profit or loss and other comprehensive income for the year ended 31 December 20X0 in respect of the change in the value of the inventory and the futures contract?
A. A loss of $75,000 will be recognised in profit or loss.
B. A net gain of $5,000 will be recognised in other comprehensive income.
C. A loss of $75,000 will be recognised in other comprehensive income.
D. A net gain of $5,000 will be recognised in profit or loss.
Answer: D

NEW QUESTION: 2
A check digit is an effective edit check to:
A. Detect data-transposition, transcription, and substitution errors
B. Detect data-transposition errors
C. Detect data-transcription errors
D. Detect data-transposition and transcription errors
Answer: D
Explanation:
Explanation/Reference:
Explanation:
A check digit is an effective edit check to detect data-transposition and transcription errors.

NEW QUESTION: 3
リードを認定するための新しいビジネスプロセスフローを作成しています。
アクションを作成します。アクションは、アクションステップ内では使用できません。
アクションをアクションステップで使用できるようにする必要があります。
どの2つのステップを実行する必要がありますか？それぞれの正解は、解決策の一部を示しています。
注正しい選択はそれぞれ1ポイントの価値があります。
A. アクションをアクティブにします。
B. アクションに少なくとも1つのステップを追加します。
C. アクションのエンティティがビジネスプロセスフローステージの対応するエンティティと一致することを確認します。
D. [オンデマンドプロセスとして実行]を選択します
Answer: B,C

NEW QUESTION: 4
To complete the sentence, select the appropriate option in the answer area.

Answer:
Explanation: