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NEW QUESTION: 1
WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?
A. A credit of $39,000
B. A credit of $54,000
C. A debit of $54,000
D. A debit of $39,000
Answer: B

NEW QUESTION: 2
Which Manage Communications tool or technique focuses on identifying and managing barriers?
A. Communication methods
B. Information management systems
C. Communication models
D. Information technology
Answer: C

NEW QUESTION: 3
Welcher der folgenden Gründe ist der Hauptgrund für die Durchführung regelmäßiger Geschäftsverträglichkeitsprüfungen?
A. Verringern Sie die Wiederherstellungszeiten.
B. Erfüllen Sie die Anforderungen der Business Continuity Policy.
C. Verbessern Sie die Ergebnisse der letzten Geschäftsverträglichkeitsprüfung (BIA).
D. Aktualisieren Sie die Wiederherstellungsziele basierend auf neuen Risiken.
Answer: D