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NEW QUESTION: 1
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.


If Global Oilfield were to adopt U.S. pension accounting standards, what adjustment, if any, is necessary to its balance sheet at the end of 2008 assuming no taxes?
A. Decrease assets by €4,698 and decrease equity by €4,698.
B. Decrease assets by €7,222, decrease liabilities €2,524, and decreaseequity by $4,698.
C. No adjustment is necessary.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
At rhe end of 2008, Global Oilfield reporred a net pension asset of €7,222 in accordance with IFRS. Under SFAS No. 158, Global Oilfields funded status of €2,524 should be reported on the balance sheet. Thus, it is necessary to reduce the net pension asset by €4,698 (€7,222 as reported - €2,524 funded status). In order for the accounting equation to balance, it is also necessary to reduce equity by €4,698. (Study Session 6, LOS22.d)

NEW QUESTION: 2
A client has two datasets that are used across seven different dashboards. Three of these dashboards are used by marketing and four are used by sales. The client requires that only marketing can access the marketing dashboards and only sales can access the sales dashboards.
What solution should be recommended?
A. Create two custom apps: one for marketing dashboards with marketing as "viewer" and one for sales dashboards with sales as
"viewer." Add the datasets as references to both custom apps.
B. Create three custom apps: one for marketing dashboards with marketing as "viewer," one for sales dashboards with sales as
"viewer," and one for datasets where marketing and sales are "viewer."
C. Duplicate the datasets and create two custom apps: one for marketing dashboards and datasets with marketing as "editor" and one for sales dashboards and datasets with sales as "editor."
D. Create one custom app for the datasets and share it with marketing and sales as "viewer."
Answer: B
Explanation:
https://help.salesforce.com/articleView?id=bi_security_implementation_guide.htm&type=5

NEW QUESTION: 3
Essbaseキューブを活用するレポートおよび分析以外の機能はどれですか？
A. 総勘定元帳クラウドとEssbaseキューブの同期を維持するための元帳の定期的な開閉
B. 多次元の残高と予算に基づいて割り当てを実行する計算マネージャー
C. Essbaseキューブに保存されている通貨を再評価および換算するための再評価および換算
D. 残高をキューブに直接更新する仕訳を作成する仕訳入力と仕訳承認
Answer: C

NEW QUESTION: 4
A company contracts a security consultant to perform a remote white-box penetration test. The company wants the consultant to focus on Internet-facing services without negatively impacting production services Which of the following is the consultant MOST likely to use to identify the company's attack surface? (Select TWO)
A. Directory service queries
B. Web crawler
C. Company's firewall ACL
D. Internal routing tables
E. WHOIS registry
F. DNS records
Answer: D,E