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【判断题】
管理方格论中，乡村俱乐部型的管理是通过保持必需完成的工作和维持令人满意的士气之间的平衡，使组织的绩效有实现的可能。()A.
正确
B.
错误
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【简答题】(b) Discuss the view that fair value is a more relevant measure to use in corporate reporting than historical cost. (12 marks)
【简答题】3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additional audit risk. Required: Discuss this statement. (7 marks)
【单选题】Fair value is defined in IFRS 13. Which of the following options best describes fair value?
A.
The value which a company places on its assets and liabilities
B.
The market price at which an asset or liability should be offered for sale
C.
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date
D.
The carrying values of a company's assets and liabilities
【单选题】The fair value model of accounting for PP&E assets
A.
recognizes changes in the asset's fair value in other comprehensive income.
B.
should be applied to investment property only.
C.
once chosen for one investment property does not have to be applied to all investment property.
D.
is acceptable under both IFRS and ASP
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