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NEW QUESTION 27
Which of the following methods for valuing and expensing inventory is NOT allowed under the International Financial Reporting Standards (IFRS)?

• A. First In First Out (FIFO)
• B. Weighted Average
• C. Standard Cost
• D. Last In First Out (LIFO)

Answer: D

NEW QUESTION 28
Which of the following options impact the balances shown in the investing section of the statement of cash flows? (Select all that apply.)

• A. Financing working capital
• B. Proceeds from issuance of common stock
• C. Sale of investment securities
• D. Stock based compensation expense
• E. Payments made in connection with business acquisitions

Answer: C,E

NEW QUESTION 29
Government regulators in a country announce costly new safety regulations for an industry. These new regulations are welcomed by all the companies in the industry. Why might these companies want this added cost?

• A. The new regulations will help differentiate the industry as a whole.
• B. The new regulations are a fixed cost and will decrease the marginal cost of each unit.
• C. The increased costs will allow companies to raise prices on their products.
• D. The new regulations will limit competition by discouraging future entrants.

Answer: D

NEW QUESTION 30
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