Os. QI Who play an impartment role in the risk management process? A. Auditor B. Management accountant C. Controller of finance D. none of the above 02 Two difficulties in undertaking an international business Strategy analysis A. Annual reports. Trade groups B. Profit drivers. business risks C. Regulators, Profit drivers D. Foreign exchange risk, Regulators 03 The fundamental reasons that IASB accounting bodies should keep in mind when developing standards. A. Representatives from entire world B. International convergence C. Formal link between trustees and capital market authorities D. Raise funds and ovences IASB activities 04 With which method, currency translation does not change the attribute of an item being measured A Monetary-Nonmonetary method B. Temporal Method C. Current-Noncurrent Method D. Current rate Method Prospective analysis involves the following best steps A. Cross border comparisons and valuation . Forecasting and valuation C.Cash flow analysis, restatement algorithms D. Forecasting and cash flow analysis Trend analysis of bonuses paid by Senorita Panchos from a U.S. perspective 2000 2010 Boruses paid in P2.00 P5.240 & Panchor Year-end sales S1-P 2.125 126405113.00 How much is the year to year percentage changes in bonuses paid in US $ in 2010? A. +21.47% B. 21.74% C. +27.14% D. +15.7% 07. Which statement is true? A. Long term debt is a non-monetary item B. Inventory is a non-monetary item C. Fixed asset is a monetary item D. Long term investments is a monetary item The physical exchange of one currency for another in which delivery takes place immediately is A. Spot transactions B. Forward transaction Swap transaction D. A&B 09 Which of the following is not included in WOTS-Up Analysis? A Strategies B Weaknesses C. Opportunities D. Threats QIO The exchange rate specifies the number of domestic currency units needed to acquire a unit of foreign currency is A. Direct quote B. Forward transaction C Indirect quote D. Swap transaction 06 08