Two Technicians Are Discussing Technician Certification

question 6

Multiple Choice

Two technicians are discussing technician certification. Technician A says that training is usually only about technical matters. Technician B says that technicians also need legal and ethical training to correctly perform their job. Who is correct?

• A) A only
• B) B only
• C) Both A and B
• D) Neither A nor B

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Definitions:

Income Taxes

Taxes imposed by governments on the income generated by individuals, corporations, and other entities, varying according to income level and type.

IFRS 1

The International Financial Reporting Standard that outlines the necessary steps for an entity to ensure its financial statements are IFRS-compliant for the first time.

First-Time Adopters

Entities that are implementing certain accounting standards for the first time in their financial reporting.

Reconciliations

The process of ensuring that two sets of records, usually the balances of two accounts, are in agreement.