Which of the Following Are Excluded from the Scope of IAS

question 14

Multiple Choice

Which of the following are excluded from the scope of IAS 18?
I the initial recognition of agricultural produce
II insurance contracts within the scope of IFRS 4
III the extraction of mineral ores
IV lease agreements

• A) I, II only
• B) II, III and IV only
• C) I, III and IV only
• D) I, II, III and IV

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Definitions:

HR Metrics

Summary measures of HR outcomes that are relevant to the performance of the HR function. Example metrics include the cost of recruitment, time-to-hire, and turnover rate.

Predictive Analytics

The use of statistical algorithms and machine learning techniques to identify the likelihood of future outcomes based on historical data.

Descriptive Analytics

Descriptive analytics involves analyzing historical data to understand past behaviors and outcomes, providing insight into what has happened.

Service Delivery Model

The framework for how a company provides products or services to its customers, focusing on efficiency and quality.