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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. The acquisition of land for which there is no tax depreciation.
B. Impairment of goodwill that arose on the acquisition of a subsidiary entity.
C. The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.
D. Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.
Answer: C

NEW QUESTION: 2

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

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. NB-IoT supports up to 1 HARQ process
C. Support for re-election decisions based on re-selection priorities
D. The PDSCH power of NB-IoT needs to be set by NBIOT's PA and PB parameters.
Answer: B,D