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To be recognized as a financial statement element under the IFRS Framework for the Preparation and Presentation of Financial Statements an element most appropriately needs to:

A. Have a cost or value that can be measured with reliability
B. Normally be carried at historical cost,current cost or fair market value
C. Provide certainty that any future economic benefit associated with the item will flow to or from the enterprise.

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During 2010, Company A sold a piece of land with a cost of $6 million to Company B for $10 million. Company B made a $2 million down payment with the remaining balance to be paid over the next 5 years

A. $4 million using the accrual method.
B. $0.8 million using the installment method.
C. $2 million using the cost recovery method.

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Eileen Fisher, CFA has been a supervisory analyst at SL Advisors for the past ten years. Recently, one of her analysts was found to be in violation of the CFA Institute Standards of Professional Condu

A. Yes.
B. No,because she has taken steps to ensure the violations will not be repeated by the analyst.
C. No,because she is taking steps to implement compliance procedures that are more than adequate.

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Meshack Bradovic, CFA, was recently hired as a credit analyst at a credit rating agency whose major clients include publicly listed companies on the local stock exchange. One of the clients is current

A. Quit his position with the firm.
B. Upgrade the rating but note his objections in writing.
C. Disassociate with the credit rating report,the bond issue and the client.

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Other factors held constant, the reduction of a companys average accounts payables due to suppliers offering less trade credit will most likely:

A. Reduce the operating cycle.
B. Increase the operating cycle.
C. Not affect the operating cycle.

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To be recognized as a financial statement element under the IFRS Framework for the Preparation and Presentation of Financial Statements an element most appropriately needs to:

A. Have a cost or value that can be measured with reliability B. Normally be carried at historical cost,current cost or fair market value C. Provide certainty that any future economic benefit associated with the item will flow to or from the enterprise.

During 2010, Company A sold a piece of land with a cost of $6 million to Company B for $10 million. Company B made a $2 million down payment with the remaining balance to be paid over the next 5 years

Eileen Fisher, CFA has been a supervisory analyst at SL Advisors for the past ten years. Recently, one of her analysts was found to be in violation of the CFA Institute Standards of Professional Condu

Meshack Bradovic, CFA, was recently hired as a credit analyst at a credit rating agency whose major clients include publicly listed companies on the local stock exchange. One of the clients is current

Other factors held constant, the reduction of a companys average accounts payables due to suppliers offering less trade credit will most likely:

A. Have a cost or value that can be measured with reliability
B. Normally be carried at historical cost,current cost or fair market value
C. Provide certainty that any future economic benefit associated with the item will flow to or from the enterprise.