Question
Company A and Company B merge to form Company AB. Assets
and liabilities are taken over at book value, and shareholders of both companies continue to have similar ownership in the new entity. Which method of amalgamation is applicable?Solution
When amalgamation is in the nature of merger (continuity of ownership, book value), pooling of interest method is applied per AS-14.
Which of the following statements about the OSI Model’s Transport Layer is true?Â
Which OOP principle focuses on showing only essential information and hiding the complex implementation details from the user?
Consider the following JSON object:
json
{
 "user": {
  "id": "u123",
  "name": "Alice",
  "age"...
In OOP, what is an instance of a class called?
What is the primary purpose of Continuous Integration (CI) in software development?Â
Which query retrieves all records from TableA that have no corresponding records in TableB?
Which of the following accurately describes Type 1 hypervisor virtualization?Â
What is the shortcut for 'Undo' in most software?
Consider the following statement regarding DIAC.
Statement (1): DIAC is unidirectional device.
Statement (2): DIAC can be used for trigger...
Which of the following is NOT a core principle of Object-Oriented Programming?