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NEW QUESTION: 1
A. Option D
B. Option C
C. Option B
D. Option A
Answer: D
NEW QUESTION: 2
프로젝트 관리자가 학습 회의에 있으며 프로젝트 팀은 잠재적 인 범위 변경의 영향으로 인해 새로운 제안 일정에 대한 결정을 내려야 합니다. 프로젝트 관리자는 어떻게 해야 합니까?
A. 조직을 대신하여 결정
B. 모든 이해 관계자와 함께 프로젝트 의사 결정 회의를 예약하여 결정을 논의합니다.
C. 이해 관계자 참여 계획 따르기
D. 조직도와 함께 이해 관계자 지도를 검토하고 결정을 내릴 가장 고위직을 위임합니다.
Answer: B
NEW QUESTION: 3
Lee sold its headquarters building at a gain, and simultaneously leased back the building. The lease was reported as a finance lease. According to IFRS, at the time of the sale, the gain should be reported as:
A. operating income.
B. an extraordinary item, net of income tax.
C. a deferred gain.
Answer: A
Explanation:
Gains on finance leases should be recognized immediately.
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