Question
Which Income Computation and Disclosure Standard (ICDS)
deals with "The Effects of Changes in Foreign Exchange Rates"?Solution
ICDS VI: The Effects of Changes in Foreign Exchange Rates is the Income Computation and Disclosure Standard that deals with how to account for and disclose the effects of changes in foreign exchange rates on transactions and foreign currency monetary items. It provides guidelines for recognizing exchange differences in financial statements, including when and how to recognize gains or losses arising from foreign exchange rate fluctuations.
Which of the following is a key characteristic that distinguishes a PL/SQL `FUNCTION` from a PL/SQL `PROCEDURE`?
Given a table employees(id, dept_id, salary), which query returns departments with average salary greater than overall average across the company?
What is the main function of a PL/SQL `TRIGGER`?
Which operator is used for pattern matching in SQL?
Which SQL constraint ensures a column cannot have NULL values?
Which of the following is a key characteristic that distinguishes a PL/SQL `FUNCTION` from a PL/SQL `PROCEDURE`?
Which type of trigger fires once for each row affected by the triggering DML statement?
Which SQL command is used to remove a table completely?
Which SQL function returns the number of rows in a table?
Which SQL keyword is used to remove duplicate records from a query result?
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