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NEW QUESTION: 1
Which of the following would cause a deferred tax balance to be included in the statement of financial position for an entity?
A. Impairment of goodwill that arose on the acquisition of a subsidiary entity.
B. The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.
C. Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.
D. The acquisition of land for which there is no tax depreciation.
Answer: B

NEW QUESTION: 2

A. Option H
B. Option E
C. Option D
D. Option C
E. Option F
F. Option G
G. Option A
H. Option B
Answer: E

NEW QUESTION: 3
Regarding NB-IoT, which pf the following description are wrong? (Multiple choice)
A. Compared with LTE, the NB-IoT parameters are greatly simplified.
B. Support for re-election decisions based on re-selection priorities
C. The PDSCH power of NB-IoT needs to be set by NBIOT's PA and PB parameters.
D. NB-IoT supports up to 1 HARQ process
Answer: C,D