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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. $195,000
B. $215,000
C. $230,000
D. $210,000
Answer: A
NEW QUESTION: 2
Outputs from response development could include all except?
A. Corrective action
B. Insurance policies
C. Contingency plan
D. Risk management plan
Answer: A
NEW QUESTION: 3
Give:
Which is correct?
A. Employee takes advantage of composition.
B. Employee has low cohesion.
C. Employee "is-a" LetterPrinter.
D. Employee "has-an" Email.
Answer: B
Explanation:
The relationship between Employee and e-mail is poorly implemented here.
There is low cohesion.
Note:
Low cohesion is associated with undesirable traits such as being difficult to maintain,
difficult to test, difficult toreuse, and even difficult to understand.
Cohesion is decreased if:
The functionalities embedded in a class, accessed through its methods, have little in
common. Methods carryout many varied activities, often using coarsely-grained or
unrelated sets of data. Disadvantages of lowcohesion (or"weak cohesion") are:
Increased difficulty in understanding modules.
Increased difficulty in maintaining a system, because logical changes in the domain affect
multiple modules,and because changes in one module require changes in related modules.
Increased difficulty in reusing amodule because most applications won't need the random
set of operations provided by a module.Reference:Cohesion (computer science)