Computer Hardware and Software Technology, Robots Used in Manufacturing and Automated

question 90

Multiple Choice

Computer hardware and software technology, robots used in manufacturing and automated warehouses are examples of which type of resources?

• A) financial resources
• B) physical resources
• C) human resources
• D) organizational resources

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Definitions:

AASB 10

The Australian Accounting Standards Board regulation that sets out the requirements for preparing and presenting consolidated financial statements when an entity controls one or more other entities.

Consolidated Financial Statements

Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as if the group were a single economic entity.

Intragroup Transactions

Transactions that occur between entities within the same group of companies, often leading to the need for elimination adjustments in consolidated financial statements.

Pre-acquisition Entries

Journal entries made to adjust the values of the acquiring company's assets and liabilities upon acquisition.