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NEW QUESTION: 1
An enterprise changes its method of accounting for depreciation during the current year because it believes that the result will be a more appropriate presentation in the financial statements. In its income statement for the year, how should the enterprise report the adjustment resulting from the change in accounting policy if all relevant amounts are practicably determinable?
A. Reported as an adjustment to beginning retained earnings for the first period presented
B. Not disclosed in the financial statements
C. Disclosed as a separate type of depreciation expense, directly following depreciation expense for the current year
D. Included in the determination of profit or loss for the current period
Answer: A
Explanation:
A change in accounting policy should be applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity e.g. retained earnings) for the first period presented and restating other comparative amounts.
NEW QUESTION: 2
Which of these statements reflect the activities of IT Financial Management?
1.IT Financial Management may calculate the prices to be charged for IT services
2.IT Financial Management ensures that the IT department charges those who benefit from IT
A. Neither
B. Only 1
C. Only 2
D. 1 and 2
Answer: B
NEW QUESTION: 3
HOTSPOT
You have a server named Server1 that runs Windows Server 2016. Server1 has the Windows Application Proxy role service installed.
You need to publish Microsoft Exchange ActiveSync services by using the Publish New Application Wizard. The ActiveSync services must use preauthentication.
How should you configure Server1? To answer, select the appropriate options in the answer area.
Hot Area:
Answer:
Explanation:
NEW QUESTION: 4
The SAS data set WORK STAFF has three variables:
Name is character with a length of 8
DOB is numeric with a length of 8
Start_Date is numeric with a length of 8
The following SAS program is submitted:
What is the length of the Name variable in the data set WORK STAFF_UPDATE?
A. 0
B. 1
C. 2
D. 3
Answer: A
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