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NEW QUESTION: 1

A. Option A
B. Option B
Answer: B

NEW QUESTION: 2
FRS 2에서 규정 한 공정 가치 법에 따라 회계 처리 된 주식 선택 계획에서 종업원에게 발행 한 주식의 회계 처리 일은 다음과 같습니다.
A. 기업이 옵션으로 판매 할 주식의 대체 사용을 포기한 날짜
B. 발행 할 주식 수와 옵션 가격이 모두 알려진 가장 빠른 날짜입니다.
C. 지정된 직원에게 옵션이 부여 된 날짜.
D. 직원이 옵션을 행사 한 날짜입니다.
Answer: C
Explanation:
Under the fair-value-based method prescribed by IFRS 2, compensation expense is measured at the grant date. This expense is based on the fair value of the award at that date and recognized over the sting period, the period over which the vesting conditions are expected to be satisfied.

NEW QUESTION: 3
What does HP guarantee with HP 3PAR StoreServ that could help customers manage the impact of Microsoft Database Availability Groups?
A. a doubling in storage capacity requirements
B. a reduction in storage capacity requirements by 50%
C. a reduction in storage capacity requirements by 90%
D. a doubling in server density
Answer: B