Answer:
The correct answer is A. WBS dictionary.
Explanation:
The WBS (work breakdown structure) or Work Decomposition Structure (WDS) provides a common reference framework for all project elements and for the estimation and programming of specific tasks within the project. time, resources and quality within the project plans.
A good work breakdown structure encourages a systematic planning process, reduces the possibility of omitting key elements of the project, and simplifies the project through its division into manageable units. It is a tool to follow the progress of the project.
If WBS is used as the common skeleton for programming and for estimation, communication between professionals working on the project will be facilitated.
A WBS is, or should be, a uniform, consistent and logical method of dividing a project into smaller, more manageable components for planning, estimation and control.
A WBS oriented to deliverables facilitates and encourages the exchange of information. Ideally, there should be some uniformity and consistency in the WBS. In order to achieve uniformity, "all children of the same father" must be developed on the basis of the same base.
The ultimate goal is to achieve a WBS that highlights a logical organization of products, components and modules.
That’s the same thing I have in school
Answer:
Option C Not recoverability test but fair value test
Explanation:
The reason is that the standard on impairment IAS 36 Impairment of Assets says that the assets with indefinite life must tested for impairment every accounting year end. The test only includes whether the fair value of the asset has been decreased or not. This test is helpful by asking questions that asks about the decrease in the life of the asset due to a new legislation, the performance of the asset is fallen (oil is less extracted now than before because the oil is not reachable), etc. The standard does not permits to use Recoverability test as it will come later once the company is sure that the asset fair value has been decreased.
Answer:
The weighted cost of capital for the project which is also the project discount rate is 10.12%
Explanation:
WACC=Ke*E/V+Kd*D/V*(1-t)+Kp*P/V
Ke is the cost of equity of 13.2%
Kd is the cost of debt of 8.7%
Kp is the cost of preferred stock of 9.9%
E is the market value of equity raised of $880,000
D is the market value of debt issued of $750,000
P is the amount of preferred stock sold to investors of $78,000
V is the sum of the market values above=$880,000+$750,000+$78,000=$1708000
WACC=(13.2%*880,000/1708,000)+(8.7%*750,000/1708,000*(1-0.25))+(9.9%*78,000/1708000)=10.12%
Answer:
A - For errors or signs of identity fraud
Explanation:
That is the correct answer, good luck, and have a good day.
