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Validate the Authority Structure in the Statement of Work Even as we are looking for similarities in projects in order to establish common authority structures, it s important to remember that each project is unique and that some just won t fit the mold No matter what authority structure you come up with, you will need to validate the structure for each project in the statement of work with an organization chart or description of the escalation path Separate Project Management Practices from Development Practices Recall the distinction made throughout this book between a project life cycle and a development life cycle: The project life cycle reflects the activity required to manage the work (such as building a detailed plan or communicating status), whereas the development life cycle contains the actual description of how to perform the work (such as standards for design documents or testing procedures).



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This distinction should be maintained when establishing project management practices An effective organization will have standards for both project management and product development, but it also recognizes that different kinds of projects exist, so a universal, one-methodology-for-all projects approach isn t practical Allow the standards for establishing requirements, designing the product, building it, and so on to be developed independently of the standards for managing the project True, both product and project methodologies should mesh, but they ll both work better if they are designed to be separate but complementary 336 TEAM LinG - Live, Informative, Non-cost and Genuine !.





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1 A joint venture is exempt from using the equity method or proportionate consolidation in certain circumstances Which of the following circumstances is not a legitimate reason for not using the equity method or proportionate consolidation (a) Where the interest is held for sale under IFRS 5 (b) Where the exception in IAS 27 applies regarding an entity not being required to present consolidated financial statements (c) Where the venturer is wholly owned, is not a publicly traded entity and does not intend to be, the ultimate parent produces consolidated accounts, and the owners do not object to the nonusage of the accounting methods (d) Where the joint venture s activities are dissimilar from those of the parent Answer: (d) 2 In the case of a jointly controlled operation, a venturer should account for its interest by (a) Using the equity method or proportionate consolidation.

Arguing that the existence of the third market demonstrated that specialists were in danger of becoming anachro-.

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23 Significant Accounting Policies 2311 Financial Assets and Liabilities Financial assets include available-for-sale assets, held-to-maturity assets, assets held for trading, derivative instruments, cash collateral paid on derivative instruments, loans and receivables, and cash and cash equivalents Financial liabilities include borrowings, other financing and bank overdrafts, derivative instruments, cash collateral received on derivative instruments, and accounts payable Financial assets and liabilities are measured and recognized in accordance with IAS 39, Financial Instruments: Recognition and Measurement Measurement and recognition of financial assets Held-to-maturity assets Held-to-maturity assets are nonderivative financial assets with fixed or determinable payments and fixed maturity, other than loans and receivables, that the Group has the positive intention and ability to hold to maturity They are recognized initially at fair value and are subsequently measured at amortized cost by the effective interest method.

<xsd:element name= product > <xsd:complexType> <xsd:sequence> <xsd:element name= description type= xsd:string minOccurs= 0 maxOccurs = 1 /> <xsd:element name= category type= xsd:string minOccurs = 1 maxOccurs = unbounded /> </xsd:sequence> <xsd:attribute name= id type= xsd:ID /> <xsd:attribute name= title type= xsd:string /> <xsd:attribute name= price type= xsd:decimal /> </xsd:complexType> </xsd:element>

(b) Recognizing the assets and liabilities, expenses and income that relate to its interest in the joint venture (c) Showing its share of the assets that it jointly controls, any liabilities incurred jointly or severally, and any income or expense relating to its interest in the joint venture (d) Using the purchase method of accounting Answer: (b) 3 In the case of jointly controlled assets, a venturer should account for its interest by (a) Using the equity method or proportionate consolidation (b) Recognizing the assets and liabilities, expenses and income that relate to its interest in the joint venture (c) Showing its share of the assets that it jointly controls, any liabilities incurred jointly or severally, and any income or expense relating to its interest in the joint venture (d) Using the purchase method of accounting Answer: (c) 4.

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