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NEW QUESTION: 1
Because of inexact estimates of the service life and the residual value of a plant asset, a fully depreciated asset was sold in the current year at a material gain. This gain most likely should be reported:
A. In the other revenues and gains section of the current income statement
B. As part of sales revenue on the current income statement
C. In the extraordinary item section of the current income statement.
D As an adjustment to prior periods' depreciation on the statement of changes in equity_
Answer: A
Explanation:
Income includes revenue and gains. Their essential nature is the same, and they are not treated as separate financial statement elements. Revenues occur in the course of ordinary activities. Gains may or may not occur in the course of ordinary activities. For example, gains may occur from the sale of noncurrent assets. Thus, the gain on the sale of a plant asset is not an operating item and should be classified in an income statement with separate operating and non operating sections in the other revenues and gains section.

NEW QUESTION: 2
Values that specify the properties common to all elements of a particular family type are called parameters.
A. Instance
B. Type
C. Element
D. Shared
Answer: B

NEW QUESTION: 3
A company allows its developers to attach existing 1AM policies to existing 1AM roles to enable faster experimentation and agility.
However the security operations team is concerned that the developers could attach the existing administrator policy, which would allow the developers to circumvent any other security policies.
How should a solutions architect address this issue?
A. Set an IAM permissions boundary on the developer 1AM role that explicitly denies attaching the administrator policy
B. Create an Amazon SNS topic to send an alert every time a developer creates a new policy
C. Use service control policies to disable IAM activity across all accounts in the organizational unit
D. Prevent the developers from attaching any policies and assign all 1AM duties to the security operations team
Answer: A
Explanation:
https://docs.aws.amazon.com/IAM/latest/UserGuide/access_policies_boundaries.html

NEW QUESTION: 4

A. Option B
B. Option E
C. Option C
D. Option A
E. Option D
Answer: E