Which of the Following Is Not One of the Five

question 26

Multiple Choice

Which of the following is not one of the five steps in the training process?

• A)attendance
• B)assessment
• C)objectives
• D)selection
• E)implementation

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Definitions:

Impairment Test

An examination carried out to determine if the carrying amount of an asset exceeds its recoverable amount, potentially leading to an impairment loss.

Reversal

The process of undoing or nullifying a previous accounting entry or transaction.

Impairment Loss

The difference when the recorded value of an asset or a cash-producing entity surpasses the amount it can be recovered for.