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Vendor: IIA

Exam Code: IAA-IAP Dumps

Questions and Answers: 104

Product Price: $69.00

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Free PDF 2026 IIA IAA-IAP: Internal Audit Practitioner –High Pass-Rate Cert Guide

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NEW QUESTION: 1
What parameters are related to the calculation of the C1 value? (Multiple Choice)
A. Switching threshold E, switching tolerance
B. Maximum transmit power level that can be used when the mobile station accesses the system
C. Average level of reception by the mobile station
D. Maximum transmit power of the mobile station
E. Cell reselection bias
F. Minimum reception level that allows mobile station access
Answer: B,C,D,F

NEW QUESTION: 2
Under FASB Statement of Financial Accounting Concepts #5, which of the following items would cause
earnings to differ from comprehensive income for an enterprise in an industry not having specialized
accounting principles?
A. Unrealized loss on investments in noncurrent marketable equity securities available for sale.
B. Loss on exchange of nonmonetary assets without commercial substance.
C. Loss on exchange of nonmonetary assets with commercial substance.
D. Unrealized loss on investments in current marketable equity securities held for trading.
Answer: A
Explanation:
Choice "a" is correct. Unrealized loss on investments in marketable equity securities available for sale
would cause earnings to differ from comprehensive income for an enterprise in an industry not having
specialized accounting principles. Rule: FAC 5 defines "earnings" for a period to exclude certain
cumulative accounting adjustments and other non-owner changes in equity (such as changes in market
value of marketable securities available for sale) that are included in comprehensive income for a period.

NEW QUESTION: 3
Which of the following is a logical operator?
A. ||
B. &
C. &&
D. !
Answer: A,C,D


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