正确答案:

题目：(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to

解析：(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following

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举一反三的答案和解析：

[单选题]Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

(i) only

解析：

(i) is the only correct elimination required by IFRS.

[单选题]19 What is the company’s return on shareholders’ equity?

15/100 = 15%

[单选题]10 What would the company’s profit become after the correction of the above errors?

$625,240

解析：630,000 – 4,320 – 440

[单选题]Which of the following statements relating to internal and external auditors is correct?

Internal auditors’ scope of work should be determined by those charged with governance

解析：

A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.