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What are the four parts to the cma examination what do they

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What are the four parts to the CMA examination? What do they indicate about cost and management accounting versus financial accounting? What are the four parts to the CMA examination? What do they indicate about cost and management accounting versus financial accounting?

Please choose one term and briefly explain it. Executional cost drivers, Structural cost drivers, Volume-based cost drivers.

Why is actual costing rarely used for product costing? What is the role of predetermined overhead rates?

Please describe an operating segment. Please explain interim reporting.

Please choose two of the following concepts and explain:

- Financial capital maintenance

- Physical capital maintenance

- Nominal Dollars

- Constant Dollars

- Historical Cost

- Current cost

Please explain the terms foreign currency transactions and foreign currency translation.

A company is translating balances from a foreign subsidiary in preparing consolidated financial statements. The exchange rate has changed so that some balances are being translated at the new current rate. This process can lead to either an increase or a decrease in net income. True or False? Why?

Does IFRS use historical cost? Please explain your answer.

Reference no: EM13452345

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