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NEW QUESTION: 1
On 31 October 20X3:
* A company expected to agree a foreign currency transaction in January 20X4 for settlement on 31 March 20X4.
* The company hedged the currency risk using a forward contract at nil cost for settlement on 31 March 20X4.
* The transaction was correctly treated as a cash flow hedge in accordance with IAS 39 Financial Instruments: Recognition and Measurement.
On 31 December 20X3, the financial year end, the fair value of the forward contract was $10,000 (asset).
How should the increase in the fair value of the forward contract be treated within the financial statements for the year ended 31 December 20X3?
A. A $10,000 profit will be recognised within the Income Statement.
B. Not recognised in 20X3 as the gain will be offset by a loss on the hedged transaction.
C. Not recognised in 20X3 as the forward contract is not settled until after the year end.
D. A $10,000 profit will be recognised within other comprehensive income.
Answer: D

NEW QUESTION: 2
Which of the following conditions could lead an organization to enter into a new business through internal development rather than through acquisition?
A. The acquiring organization has information that the selling organization is weak.
B. The number of bidders to acquire the organization for sale is low.
C. It is expected that there will be slow retaliation from incumbents.
D. The condition of the economy is poor.
Answer: C

NEW QUESTION: 3
A company has an Office 365 tenant.
You plan to use Active Directory Federated Services for user authentication.
You create an account named SyscService in Active Directory and in Office 365.
You must configure the permissions for the accounts in both environments by granting the minimum permissions required.
In the table below, identify the role that you must assign to each account.
NOTE: Make only one selection in each column. Each correct answer is worth one point.

Answer:
Explanation:

Explanation

References:
https://support.office.com/en-us/article/Assigning-admin-roles-in-Office-365-operated-by21Vianet-D58B8089-C

NEW QUESTION: 4
Refer to the exhibit.

While troubleshooting an issue with a blocked switch port, you find this error in the switch log. Which action should you take first to locate the problem?
A. Execute the show interface command to check FastEthernt 0/0
B. Check the attached switch for an interface configuration issue
C. Test, the link for unidirectional failures.
D. Check the attached switch for a BPDU filter.
Answer: D