Provided They Are Competent, Who CANNOT Be Compelled to Give

question 8

Multiple Choice

Provided they are competent, who CANNOT be compelled to give evidence? S80 (2) PACE makes a wife compellable for the prosecution if the offence is specificied in S80 (3)

• A)The defendants neighbour
• B)The ex-spouse of the accused
• C)The 16 year old child of the defendant
• D)The mentally disabled mother of the defendant
• E)The defendants wife, when the defendant is charged with assailting her

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Definitions:

Lower of Cost

A principle that states inventory should be recorded at the lesser of its historical cost or the current market value, to ensure assets are not overstated.

IFRS

International Financial Reporting Standards, which are international accounting standards set by the International Accounting Standards Board to ensure transparency and comparability of financial statements worldwide.

Direct Costing

An accounting method that only considers variable costs as product costs, while fixed costs are treated as period expenses.

Inventory Errors

Mistakes in accounting for inventory that can lead to inaccuracies in financial reporting, affecting cost of goods sold and net income.