Gerhart Is Representing a Large Corporation That Is Trying to Put

question 21

Multiple Choice

Gerhart is representing a large corporation that is trying to put a stop to a grievance by Samson resulting from a disciplinary sanction against him for incompetence.Gerhart hopes to make his argument before the arbitration actually commences and end the matter for all times.Which of the following arguments is MOST LIKELY to achieve this end?

• A)Samson is not, in fact, covered under the collective agreement.
• B)The issue raised falls within of the scope of the collective agreement.
• C)Samson was an incompetent worker.
• D)It has recently come to light that Samson stole from the company.
• E)Samson was not really demoted.

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Definitions:

IAS 16

International Accounting Standard 16, prescribing the accounting treatment for property, plant, and equipment including the recognition of assets, determination of their carrying amounts, and the depreciation charges and impairment losses to be recognized.

Heifers

Young female cows that have not borne a calf, often raised for beef production or future breeding.

Biological Asset

Living plants or animals that are held by an entity for purposes such as sale, into agricultural produce, or into additional biological assets, which are expected to provide economic benefits to the entity.

AASB 141

Refers to the Australian Accounting Standards Board guidance on Agriculture, providing a framework on how to account for agricultural activity.