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NEW QUESTION: 1
A private company manufactures goods for export, the goods are priced in foreign currency B$.
The company is partly owned by members of the founding family and partly by a venture capitalist who is helping to grow the business rapidly in preparation for a planned listing in three years' time.
The company therefore has significant long term exposure to the B$.
This exposure is hedged up to 24 months into the future based on highly probable forecast future revenue streams.
The company does not apply hedge accounting and this has led to high volatility in reported earnings.
Which of the following best explains why external consultants have recently advised the company to apply hedge accounting?
A. To make it easier for the market to value the business when it is listed on the Stock Exchange.
B. To provide a more appropriate earnings figure for use in calculating the annual dividend.
C. To fully adopt IFRS in preparation for listing the company.
D. To ensure that the venture capitalist receives regular annual returns on its investment.
Answer: A

NEW QUESTION: 2
You need to protect your fabric from accidental fabric merges.
Which two DCFM tools would you use to meet this requirement? (Choose two.)
A. Track Fabric Changes
B. Port Fencing
C. Fabric Binding
D. High Integrity Fabric
Answer: B,D

NEW QUESTION: 3
A technician troubleshooting a computer finds a faulty video card and needs to replace it. Which of the following safety procedures should be used to prevent damaging the new part?
A. Self ground and handle the new card by the edges.
B. Ground the computer and remove jewelry.
C. Place the computer on an ESD mat.
D. Attach an ESD strap to the new card during handling.
Answer: A