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NEW QUESTION: 1
Under IFRS, an asset revaluation:
A. affects earnings if the revaluation initially increases the asset's carrying value.
B. always affects earnings.
C. affects earnings if the revaluation initially decreases the asset's carrying value.
Answer: C
Explanation:
If the revaluation initially increases the asset's carrying value then the increase bypasses the income statement and goes directly to equity.
NEW QUESTION: 2
You work as a Project Manager for Dreams Unlimited Inc. You are looking for performance efficiencies of a project. The related key values are provided in the table below:
Measurements Values
BCWP (or EV) 325
BCWS (or PV) 300
ACWP (or AC) 410
What will be the cost performance index (CPI) of the project at the current point of time?
A. 1.261
B. 0.923
C. 1.083
D. 0.792
Answer: D
Explanation:
Explanation/Reference:
Explanation:
According to the question, you are required to calculate the cost performance index (CPI) of the project.
Cost performance index (CPI) is used to calculate performance efficiencies. It is used in trend analysis to predict future performance. CPI is the ratio of earned value to actual cost. The CPI is calculated based on the following formula: CPI = Earned Value (EV) / Actual Cost (AC) If the CPI value is greater than 1, it indicates better than expected performance, whereas if the value is less than 1, it shows poor performance. The CPI value of 1 indicates that the project is right on target. Now, putting the provided values in the formula: CPI = EV / AC = 325 / 410 = 0.792 As the CPI 0.792 is lesser than 1, it shows that the schedule performance is below expectation. What is BCWP (or EV)? Budgeted cost of work performed (BCWP) or Earned Value (EV) is the value of completed work. It is the budgeted amount for the work actually completed on the schedule activity during a given time period. What is BCWS (or PV)? Budgeted Cost of Work Scheduled (BCWS) or Planned Value (PV) is the authorized budget assigned to the scheduled work to be accomplished for a schedule activity or Work Breakdown Structure (WBS) component. What is ACWP (or AC)? Actual cost of work performed (ACWP) or Actual Cost (AC) is the total costs actually incurred and recorded in accomplishing work performed during a given time period for a schedule activity. It is the cost of the work to date, including direct and indirect costs. AC is money that has actually been expended to date.
NEW QUESTION: 3
DRAG DROP
Drag the IPS detection approaches from the left and drop on the correct IPS detection technology categories on the right.
Answer:
Explanation:
NEW QUESTION: 4
Which of the following tools will help the investigator to analyze web server logs?
A. Deep Log Analyzer
B. LanWhois
C. Deep Log Monitor
D. XRY LOGICAL
Answer: A