CIPS L4M4 Q&A - in .pdf

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NEW QUESTION: 1
ST has an asset that was classified as held for sale at 30 June 20X4. The asset's carrying value was
$230,000 and its fair value $210,000.
The cost of disposal was estimated to be $15,000.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, which of the following values should be used for the asset in the statement of financial position as at 30 June 20X4?
A. $210,000
B. $230,000
C. $195,000
D. $215,000
Answer: C

NEW QUESTION: 2
Which Customizing element controls the determination of planned costs in production orders?
A. Settlement profile
B. Accounting type
C. Calculation procedure
D. Costing variant
Answer: D

NEW QUESTION: 3
What is enabled when you configure the Send Back button?
A. Forms can be routed to the previous step the rote map
B. Administrators can route the form.
C. Users can reject the form in the signature step and send it back -be edited.
D. Forms can be routed to any system user feedback
Answer: A

NEW QUESTION: 4
Eine Organisation entwickelt Testpläne, um sicherzustellen, dass ihre Disaster Recovery-Pläne im Katastrophenfall wirksam sind. Welche der folgenden Optionen sollte der Techniker zusätzlich zu den Generatoren und USV-Systemen zum Testen empfehlen?
A. Notbeleuchtung
B. Alarmsysteme
C. Brandbekämpfungssysteme
D. Server-Backups
Answer: D

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