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  1. Home
  2. IIA Certification
  3. IIA-CIA-Part3 Exam
  4. IIA.IIA-CIA-Part3.v2025-01-02.q249 Dumps
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Question 16

The present value of future benefits payable as a result of work done before the introduction of, or amendment to, postemployment benefits is the: \

Correct Answer: D
Past service cost is the increase in the present value of the defined benefit obligation DBO related to prior employee service that ans., in the current period from the introduction of. or an amendments to postemployment benefits. Past service cost is expensed on a straight-line basis over the average period until vesting. To the extent it is vested upon introduction of, or amendments to, a plan, past service cost is immediately recognized.
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Question 17

Which of the following is an element of effective negotiating?

Correct Answer: C
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Question 18

In mergers and acquisitions, which of the following is an example of a horizontal combination?

Correct Answer: B
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Question 19

An organization produces products X and Y.
The materials used for the production of both products are limited to 500 Kilograms

(kg ) per month. All other resources are unlimited and their costs are fixed.
Individual product details are as follows in order to maximize profit, how much of product Y should the organization produce each month?
$10 $13
2 kg
70 units
6 kg
120 units

Correct Answer: A
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Question 20

A company services office equipment. Some customers bring their equipment to the company's service shop; other customers prefer to have the company's service personnel come to their offices to repair their equipment. The most appropriate costing method for the company is:

Correct Answer: A
Job-order costing systems are designed to accumulate costs for tasks or projects that are unique and non repetitive. Service organizations are interested in identifying the costs applicable to each customer and/or each serum.
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