In Confections, Lactose

question 35

Multiple Choice

In confections, lactose

• A) inhibits bloom defect.
• B) provides lecithin and monoglycerides, which aid in emulsification.
• C) provides a reducing sugar moiety that can participate in Maillard browning.
• D) produces desirable or undesirable flavor compounds through oxidation and/or hydrolysis.

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Definitions:

Performance Obligation

A commitment in a contract to transfer a distinct good or service to a customer, which is a fundamental concept in revenue recognition.

AASB 141

An Australian Accounting Standard that deals with the agricultural activity, providing guidance on the accounting for agricultural produce and the land on which agriculture is conducted.

IAS 41

An International Accounting Standard that provides the accounting treatment for agricultural activity, including the recognition and measurement of biological assets and agricultural produce.

Fair Value

The price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.