COGNITIVE ASSESSMENT Your New Smartphone Has a Port That Enables

question 32

Multiple Choice

COGNITIVE ASSESSMENT Your new smartphone has a port that enables the transfer of data from one device to another using infrared light waves. What kind of port is this?

• A) Bluetooth
• B) Wi-Fi
• C) IrDA
• D) UWB

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Definitions:

Substantive Rights

Rights that have a significant impact on the valuation, use, or disposition of an asset, often determining control over economic benefits from the asset.

AASB 10/IFRS 10

Standards which set out principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities, focusing on the concept of control.

Barriers

Obstacles or factors that impede progress, understanding, or achievement, often requiring strategic actions to overcome.

AASB 12/IFRS 12

Refers to the accounting standard related to the disclosure of interests in other entities, requiring information about subsidiaries, joint arrangements, and associates.