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NEW QUESTION: 1
An accounting change requiring retrospective treatment is a change in:
A. An accounting policy inseparable from a change in an accounting estimate.
B. A provision for warranty costs.
C. The residual value of equipment.
D. Depreciation methods from straight-line to diminishing-balance.
Answer: D
Explanation:
A change in depreciation methods is reported as a change in accounting policy. A voluntary change in accounting policy is applied retrospectively unless it is impracticable. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.

NEW QUESTION: 2
A company wants to follow its website on AWS using serverless architecture design patterns for global customers. The company has outlined its requirements as follow:

The website should be responsive.

The website should offer minimal latency.

The website should be highly available.

Users should be able to authenticate through social identity providers such as Google, Facebook, and Amazon.

There should be baseline DDoS protections for spikes in traffic.
How can the design requirements be met?
A. Use AWS Direct Connect with Amazon CloudFront and Amazon S3 for hosting static web resources.
Use Amazon Cognito to provide user management and authentication functions. Use AWS Lambda to build an API.
B. Use Amazon CloudFront with Amazon S3 for hosting static web resources. Use Amazon Cognito to provide user management and authentication functions. Use Amazon API Gateway with AWS Lambda to build an API.
C. Use Amazon CloudFront with Amazon ECS for hosting the website. Use AWS Secrets Manager to provide user management and authentication functions. Use ECS Docker containers to build an API.
D. Use Amazon Route 53 latency routing with an Application Load Balancer and AWS Fargate in different regions for hosting the website. Use Amazon Cognito to provide user management and authentication functions. Use Amazon EKS containers to build an APL
Answer: D

NEW QUESTION: 3
You need to recommend a solution architecture for the Tailspin Toys e-commerce website for app tier, data tier, and user authentication.
Solution:
* Web App hosted in Azure virtual machines
* App data stored in Azure SQL Server 2016, hosted in Azure virtual machines
* Authentication provided through Azure AD business-to-consumer (B2C)
* Solution deployed to multiple Azure regional datacenters
* Load balancing with Azure Traffic Manager
Does the solution meet the goal?
A. Yes
B. No
Answer: B