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NEW QUESTION: 1
Was ist ein Zweck eines Projektbriefs?
A. Aktivieren Sie die Zusammenstellung des Projektmandats
B. Bieten Sie eine solide Grundlage für die Initiierung des Projekts
C. Beschreiben Sie, wie Änderungen an Produkten gesteuert werden
D. Beschreiben Sie die Berichtsanforderungen der verschiedenen Managementebenen, die an dem Projekt beteiligt sind
Answer: B

NEW QUESTION: 2
An entity prepares financial statements to 31 December each year. The following data applies:
1 December 20X0
* The entity purchased some inventory for $400,000.
* In order to protect the inventory against adverse changes in fair value the entity entered into a futures contract to sell the inventory for a fixed price on 31 January 20X1.
* The entity designated this contract as a fair value hedge of the value of the inventory.
31 December 20X0
* The inventory had a fair value of $480,000 and the futures contract had a fair value of $75,000 (a financial liability).
What will be the impact on the statement of profit or loss and other comprehensive income for the year ended 31 December 20X0 in respect of the change in the value of the inventory and the futures contract?
A. A net gain of $5,000 will be recognised in other comprehensive income.
B. A loss of $75,000 will be recognised in other comprehensive income.
C. A loss of $75,000 will be recognised in profit or loss.
D. A net gain of $5,000 will be recognised in profit or loss.
Answer: D

NEW QUESTION: 3
企業が、オンプレミスネットワークからVPCへのプライベート接続を必要とする製品を発売しました。会社はどのAWSサービスまたは機能を使用する必要がありますか？
A. 内部ゲートウェイ
B. AWS Direct Connect
C. NATゲートウェイ
D. VPCピアリング
Answer: B