Inventories are defined by IFRS as

A. held-for-sale in the ordinary course of business
B. in the process of production for sale in the ordinary course of business
C. in the form of materials or supplies to be consumed in the production process or in the providing of services
D. all of the above

Answer: D. all of the above

Business

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Fixed cost in break-even analysis refers to the cost that

a. remains constant no matter how many units are produced. b. covers the initial capital expenditures. c. covers everything but employee compensation. d. declines after the break-even point has been reached.

Business

Private persons cannot stand as plaintiffs in the International Court of Justice

Indicate whether the statement is true or false

Business