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NEW QUESTION: 1
Relied Ltd owns a factory with an opening carrying value of $60m. At 1 January 2012 the directors decided to sell the property, but have continued to use the factory for manufacturing during the year. As they have made no positive moves towards disposal, they are well aware that the property is not held for sale.
They wish to classify the building as an investment property and recognise a loss of $10m in the income statement based on a market value at 31 December 2012 of $50m. It is estimated that the factory has a remaining life of 20 years and the estimated cost to sells would be $50,000. Relied Ltd applies the cost model to their other factories.
How should be the factoryrecognizedin the statement of Relied Ltd?
A. Recognizedunder IFRS 5 property held for sale with $49.95m in the statement of financial position and a charge of $10.05m in the statement of profit or loss for the year ended 31 December 2012.
B. Cost model should be applied with a $10m reduction in the revaluation reserve and $57mrecognizedin the statement of financial position as at 31 December 2012.
C. Fair value model should be applied with a loss of $10mrecognizedin the statement of other comprehensive income and $50m in the statement of financial position as at 31 December 2012.
D. Recognizedunder IAS 16 with a depreciation charge of $3m in the statement of profit or loss and $57m in the statement of financial position as at 31 December 2012.
Answer: D

NEW QUESTION: 2
Which stage of the service lifecycle includes the scope of service retirement and transfer of services
between service providers?
A. Service design
B. Service level management
C. Service transition
D. Service operation
Answer: C
Explanation:
Explanation/Reference:
Explanation:
ITIL Service Transition provides guidance for the development and improvement of capabilities for
transitioning new and changed services to supported environments, which includes release planning,
building, testing, evaluation and deployment. The publication will consider service retirement and transfer
of services between service providers. This Service Transition provides access to prove best practices
based on the skill and knowledge of experienced industry practitioners in adopting a standardized and
controlled approach to service management.
Reference: https://www.greycampus.com/opencampus/itil-foundation/two-strategies-in-itil

NEW QUESTION: 3
While troubleshooting a connection problem on a computer, you determined that the computer can ping a specific web server but it cannot connect to TCP port 80 on that server. Which reason for the problem is most likely true?
A. An ARP table entry is missing
B. An ACL is blocking the TCP port
C. A VLAN number is incorrect
D. A route is missing
Answer: B