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Exam Code: PSM-I
Exam Name: Professional Scrum Master I
Version: V22.75
Q & A: 580 Questions and Answers
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NEW QUESTION: 1
XY acquired 75% of the equity shares of LM on 31 December 20X3. LM acquired 60% of the equity shares of JK on 31 December 20X4 for $950,000. XY measured the non controlling interest in JK at the date of acquisition using the proportionate share of the fair value of the net assets acquired.
The fair value of JK's net assets was $850,000 at 31 December 20X4.
What is the value of goodwill that XY will include in its consolidated statement of financial position at 31 December 30X4 in respect of JK as a result of gaining indirect control?
A. $440,000
B. $330,000
C. $567,500
D. $202,500
Answer: B
NEW QUESTION: 2
Refer to the exhibit. The example shows the queue length over a period of 10 polling intervals.
Based on the graph shown, what is the value for average queue length?
A. 9.0
B. 7.2
C. 3.6
D. 1.8
Answer: C
NEW QUESTION: 3
You need to select the Apply Account Assignments Statistically in Fixed Asset Account/Material Account checkbox in a G/L account master record for an assert G/L account, but these field is currently, NOT available.
What could be the reasons for this behavior? Note: There are 2 correct answers to this question.
A. The G/L account is NOT maintained in the account determination for real-time integration with CO.
B. The G/L account is NOT a reconciliation account type for assets.
C. The G/L account is NOT maintained in the account determination for materials management.
D. The G/L account is NOT maintained in the account determination of fixed asset accounting.
Answer: C,D
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