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1 Which of the following reports is not a component of the financial statements according to IAS 1 (a) Balance sheet (b) Statement of changes in equity (c) Director s report (d) Notes to the financial statements Answer: (c) 2 XYZ Inc decided to extend its reporting period from a year (12-month period) to a 15-month period Which of the following is not required under IAS 1 in case of change in reporting period (a) XYZ Inc should disclose the reason for using a longer period than a period of 12 months (b) XYZ Inc should change the reporting period only if other similar entities in the geographical area in which it generally operates have done so in the current year; otherwise its financial statements would not be comparable to others (c) XYZ Inc should disclose that comparative amounts used in the financial statements are not entirely comparable.

This DWORD is a pointer to the PROCESS_DATABASE for the process that created this process. Typically the parent process is EXPLORER for applications launched via the GUI. MSGSRV32 is the parent of the initial "service" processes and EXPLORER.EXE.

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The More You Give, the More You Get A state-of -the-art commercial telematics system doesn t have sensors that would tell it what most of the systems in the car were doing before or after the crash, or where the car was hit and with what force. If a car knew those things, it could notify third parties (such as a service provider like Onstar or ATX, or police, or a hospital) of the nature and severity of a crash, in addition to its location. Dr. Egil Juliussen of the TRG thinks that s revolutionary. The first hour after the crash the golden hour is what s most important, Juliussen told me. If they know what kind of impact it was, and the severity, medical personnel can dramatically improve the kind of service they provide. They ll know whether they should send a helicopter, or whether they can afford to take 15 minutes to get to the scene.

Figure 7-7 shows the last details view, which is the entry table. Each line represents one slot in the module's entry table, and starts with the export ordinal and logical address for the entry. The remainder of the line contains the flags for the entry. Every entry is either MOVEABLE or FIXED, and usually is EXPORTED. It would have been really nice to display the function name of the entry. However, this would have required a significant amount of time to do, since most of a module's names are usually found in the nonresident names table, which requires a disk read to get at. In addition, there's no way to quickly find the name for a given export ordinal in a resident/nonresident names tables. The overhead of displaying the entry names wouldn't be bad for a small DLL, but for something like USER (which has several hundred entries), you could tie up the system for quite a while.

Answer: (b) 3 Which of the following information is not specifically a required disclosure of IAS 1 (a) Name of the reporting entity or other means of identification, and any change in that information from the previous year (b) Names of major/significant shareholders of the entity (c) Level of rounding used in presenting the financial statements (d) Whether the financial statements cover the individual entity or a group of entities Answer: (b) 4 Which one of the following is not required to be presented as minimum information on the face of the balance sheet, according to IAS 1 (a) Investment property (b) Investments accounted under the equity method (c) Biological assets (d) Contingent liability Answer: (d) 5 When an entity opts to present the income statement classifying expenses by function, which of the following is not required to be disclosed as additional information (a) Depreciation expense (b) Employee benefits expense.

< xml version="1.0" encoding="UTF-8" > <vxml version="2.1" xmlns="http://www.w3.org/2001/vxml" application="root.vxml" xml:lang="en-GB"> <form> <!-- Welcome message --> <block> <prompt bargein="false"> <audio src="audio/jingle.wav"/> Welcome to the Smart Company auto attendant.

(c) Director s remuneration (d) Amortization expense Answer: (c).

joint development project involving Nanosys, Sciperio Inc., the University of Texas at Dallas, and Penn State University. The contract is for the development of a new semiconductor technology for the fabrication of highperformance, large-area electronic systems on flexible substrates. The agency maintains that it funds one in three good project ideas.

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Syntax Checks for Deployment Diagrams 1. 2. Ensure that the right components are assigned to the right processors Ensure that right notations are used to represent the nodes and processors on the deployment diagrams

63 American Institute of Certified Public Accountants, Improving Business Reporting A Customer Focus, Meeting the Information Needs of Investors and Creditors (New York: AICPA, 1994), 123 127.

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