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A company, which prepares its financial statements according to IFRS, owns several investment properties on which it earns rental income. It values the properties using the fair value model based on p

A. €6.5 million charge to net income
B. €6.5 million charge to revaluation surplus
C. €4.5 million charge to revaluation surplus and €2.0 million charge to net income

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Danielle Deschutes, CFA, is a portfolio manager who is part of a 10-person team that manages equity portfolios for institutional clients. A competing firm, South West Managers, asks Deschutes to inter

A. The stock portfolios performance history
B. Her contribution to the portfolios returns.
C. Providing details of the institutional clients

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In 2011, a software company recorded unearned revenue related to a software license that it will recognize as revenue during 2012. Ignoring income taxes, this recognition of the software revenue will

A. No effect
B. A decrease
C. An increase

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Which of the following is the most appropriate reason for using a free-cash-flow-to-equity （FCFE） model to value equity of a company？

A. FCFE is a measure of the firms dividend paying capacity.
B. FCFE models provide more accurate valuations than the dividend discount models.
C. A firms borrowing activities could influence dividend decisions but they would not impact FCFE.

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Which of the following institutional investors are most likely to have a low tolerance for
investment risk and relatively high liquidity needs？Which of the following institutional investors are most likely to have a low tolerance for
investment risk and relatively high liquidity needs？

A. Insurance company
B. Charitable foundation
C. Defined benefit pension plan

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A company, which prepares its financial statements according to IFRS, owns several investment properties on which it earns rental income. It values the properties using the fair value model based on p

A. €6.5 million charge to net income B. €6.5 million charge to revaluation surplus C. €4.5 million charge to revaluation surplus and €2.0 million charge to net income

Danielle Deschutes, CFA, is a portfolio manager who is part of a 10-person team that manages equity portfolios for institutional clients. A competing firm, South West Managers, asks Deschutes to inter

In 2011, a software company recorded unearned revenue related to a software license that it will recognize as revenue during 2012. Ignoring income taxes, this recognition of the software revenue will

Which of the following is the most appropriate reason for using a free-cash-flow-to-equity （FCFE） model to value equity of a company？

Which of the following institutional investors are most likely to have a low tolerance forinvestment risk and relatively high liquidity needs？Which of the following institutional investors are most likely to have a low tolerance forinvestment risk and relatively high liquidity needs？

A. €6.5 million charge to net income
B. €6.5 million charge to revaluation surplus
C. €4.5 million charge to revaluation surplus and €2.0 million charge to net income

Which of the following institutional investors are most likely to have a low tolerance for
investment risk and relatively high liquidity needs？Which of the following institutional investors are most likely to have a low tolerance for
investment risk and relatively high liquidity needs？