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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 €7,222, decrease liabilities €2,524, and decreaseequity by $4,698.
B. Decrease assets by €4,698 and decrease equity by €4,698.
C. No adjustment is necessary.
Answer: B
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
Ihr Unternehmen hat Niederlassungen in mehreren Städten und 100.000 Nutzer.
Das Netzwerk enthält eine Active Directory-Domäne contoso.com.
Sie erwerben Microsoft 365 und planen, mehrere Microsoft 365-Dienste bereitzustellen.
Sie evaluieren die Implementierung von Pass-Through-Authentifizierung und nahtlosem SSO. Azure AD Connect befindet sich NICHT im Staging-Modus.
Sie müssen die Redundanzgrenzen für die geplante Implementierung ermitteln.
Was solltest du identifizieren? Wählen Sie zum Beantworten die entsprechenden Optionen im Antwortbereich aus.
HINWEIS: Jede richtige Auswahl ist einen Punkt wert.
Answer:
Explanation:
Explanation
Azure AD Connect can be active on only one server. You can install Azure AD Connect on another server for redundancy but the additional installation would need to be in Staging mode. An Azure AD connect installation in Staging mode is configured and ready to go but it needs to be manually switched to Active to perform directory synchronization.
Azure authentication agents can be installed on as many servers as you like.
Reference:
https://docs.microsoft.com/en-us/azure/active-directory/hybrid/how-to-connect-pta-quick-start
NEW QUESTION: 3
An ArcGIS Online user needs to combine areas that overlap or share a common edge into a single area.
What ArcGIS Online analysis tool should be used?
A. Merge Layers
B. Extract Data
C. Overlay Layers
D. Dissolve Boundaries
Answer: D
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