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NEW QUESTION: 1
AB acquired a financial investment on 1 January 20X9, incurring $5,000 related agency fees. AB initially classified the investment as held for trading, in accordance with IAS 32 Financial Instruments:
Presentation.
Which of the following statements reflects the accounting treatment that AB adopted in respect of this investment when it prepared its financial statements to 31 December 20X9?
A. Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
B. Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in profit or loss for the year.
C. Agency fees were recorded as an expense and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
D. Agency fees were added to the cost of the investment and the gain/loss on the remeasurement of the investment at the year end was recorded in other comprehensive income.
Answer: B

NEW QUESTION: 2
What does the Cisco TelePresence Management System not manage/
A. gatekeepers
B. gateways
C. MCUs (bridges
D. Microsoft OCS servers
Answer: D

NEW QUESTION: 3
Which statement best describes a key difference in IPv6 fragmentation support compared
to IPv4?
A. In IPv6, IP fragmentation is no longer needed because all Internet links must have an IP MTU of 1280 bytes or greater.
B. In IPv6, IP fragmentation is performed only by the source node of a large packet, and not by any other devices in the data path.
C. In IPv6, PMTUD is no longer performed by the source node of an IP packet.
D. In IPv6, PMTUD is no longer performed by any node since the don't fragment flag is removed from the IPv6 header.
E. In IPv6, IP fragmentation is no longer needed since all nodes must perform PMTUD and send packets equal to or smaller than the minimum discovered path MTU.
Answer: B

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