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NEW QUESTION: 1
A retrospective voluntary change in an accounting policy in the current period should be accounted for in comparative reports by:
A. An adjustment directly to equity balances for the first period presented and restatement of other comparative amounts.
B. Note disclosure only in the current period.
C. A line item on the current income statement for the cumulative effect of the change.
D. Presentation of pro forma comparative information.
Answer: A
Explanation:
A voluntary change in accounting policy is applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity for the first period presented and restating other comparative amounts.

NEW QUESTION: 2
Which of the following findings would MOST likely indicate a high risk in a vulnerability assessment report?
A. Unlicensed software installed
B. Transmission control protocol (TCP) port 443 open
C. End of life system detected
D. Non-standard system naming convention used
Answer: B

NEW QUESTION: 3
The INV_HISTORY table is created using the command:
The following data has been inserted into the INV_HISTORY table:
You would like to store the data belonging to the year 2006 in a single partition and issue the command:
SQL> ALTER TABLE inv_history
MERGE PARTITIONS
FOR(TO_DATE('15-feb-2006','dd-mon-yyyy')),
FOR(TO_DATE('15-apr-2006'))
INTO PARTITION sys_py;
What would be the outcome of this command?
A. It executes successfully, and the transition point is set to '15-apr-2006'.
B. It produces an error because the date values specified in the merge do not match the date values stored in the table.
C. It executes successfully, and the transition point is set to '1-apr-2006'.
D. It produces an error because the partitions specified for merging are not adjacent.
Answer: D
Explanation:
Explanation/Reference:
Explanation:


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