The Patch Tool

question 10

Multiple Choice

The Patch tool:

• A)Can sample from all layers to make a correction.
• B)Must be used in conjunction with the Clone Stamp tool.
• C)Only comes in one size.
• D)Can retouch only on the active layer.

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Definitions:

Revaluation Surplus

An increase in the carrying amount of an asset to its fair value, exceeding its previously recorded nominal value, recognized directly in equity.

IFRS

International Financial Reporting Standards, which are global accounting standards for preparing financial statements.

Owners' Equity

The residual interest in the assets of a company after deducting its liabilities, representing the owner's claim against the company's assets.

Cost Method

An accounting method used for investments, where the investment is recorded at cost and adjustments are only made for impairments or additional investments, without recognizing unrealized gains or losses.