Blog

If the ultrasound transducer fails to detect the scattering reflections and detects only the reflected ones, how would the image be affected?

在火车站，人们通常会把行李放在安全的_____，等到出站再取。

下列的哪一个选项是属于鸡汤所带来的‘心理’良性作用？

  假如兩岸簽訂和平[1]，約定五十年內大陸不[2]，台灣不宣布[3]的話，有63%的民眾表示願意簽屬這項協議。 台灣人民不分[4]，都希望兩岸維持現狀和平，與華盛頓和北京同時建立友好關係。

下面哪一个关于吴弭的叙述是正确的？

Disney’s earliest Mickey and Minnie Mouse enter public domain as US copyright expires. This copyright is an example of a(n)

As a result of its annual assessment of property, plant, and equipment for indications of impairment, an entity determines that equipment with a carrying amount of ${x} may be impaired due to technological obsolescence. Assume that the assets value in use is determined to be ${a}, its fair value is ${b} and the cost of disposal is ${c}. In addition, the expected future undiscounted net cash flows from the use of the asset and its later disposal are estimated to be ${y}. Calculate the impairment loss of the equipment under IFRS.  [If the answer is $12,345, enter 12345]

Breakfast Tea Corp. continues to own the building that it purchased in early January 2020 and continues to account for this class of asset using the revaluation model (revaluing the class every three years and using straight-line depreciation). The building structure is expected to have a useful life of 25 years with no residual value. The asset’s fair value at December 31, 2025, is $62,850. The asset’s fair value at December 31, 2022, was $77,000. The balance in the Revaluation Surplus (OCI) account before the adjustment is $3,300. Prepare the journal entries to record:1.    Elimination of accumulated depreciation between 2023 to 20252.    Adjustment of the Buildings account to fair value

The core difference between the rational entity impairment model (IFRS) and the cost recovery impairment model (ASPE) is that

Orange Pekoe Co’s fixtures and fittings were purchased on 1 July 2022 at a cost of $50,000. The directors have depreciated them on a straight-line basis over an estimated useful life of eight years assuming a $5,000 residual value. At 1 July 2024, the directors realize that the remaining useful life of the fixtures is five years. There is no change to the estimated residual value. Which of the following is TRUE in relation to the change in the remaining useful life of the fixtures and fittings?