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NEW QUESTION: 1
If an accounting change has no material effect on the financial statements in the current year, but the
change is reasonably certain to have a material effect in later years, the change should be:
A. Disclosed in the notes to the financial statements and referred to in the auditor's report for the current
year.
B. Treated as a subsequent event.
C. Disclosed in the notes to the financial statements of the current year.
D. Treated as a consistency modification in the auditor's report for the current year.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If an accounting change does not have a material effect on the FS of the current
year, it will be disclosed in the notes to the FS for the current year, but no modification of the auditor's
report is necessary.
Choices "A" and "C" are incorrect. If the change in accounting principle were material for the current year,
it would be treated as a consistency modification in the auditor's report for the current year. Since there is
no material effect in the current year, no modification to the auditor's report is required.
Choice "D" is incorrect. A change in accounting principle is not a "subsequent event."

NEW QUESTION: 2
Contoso、Ltd.という会社には、BAsicライセンスを使用するAzure Active Directory（Azure AD）テナントがあります。
Azureに2つのアプリケーションをデプロイする予定です。アプリケーションには、次の表に示す要件があります。

各アプリケーションにどの認証戦略を推奨しますか？回答するには、適切な認証方法を正しいアプリケーションにドラッグします。各認証戦略は、複数回使用することも、まったく使用しないこともできます。コンテンツを表示するには、ペイン間の分割バーをドラッグするか、スクロールする必要があります。注：正しい選択はそれぞれ1ポイントの価値があります。

Answer:
Explanation:

NEW QUESTION: 3
A DRS cluster has been created with the following specifications:
All mission critical virtual machines are in the root resource pool.
All other virtual machines are placed into two child pools based on medium or low priority.
The two child pools contain adequate resources needed by the medium and low priority virtual machines.
The two child pools are reserving 35% of the total available resources of the cluster.
What is the advantage of leaving the mission critical virtual machines in the root resource pool?
A. Virtual machines placed in the root resource pool have a higher vMotion priority in DRS.
B. Transparent Memory Page Sharing in the root resource pool has a higher weight than in child pools.
C. The root resource pool has immediate access to new physical resources added to the cluster.
D. Virtual machines placed in the root resource pool have higher default share values.
Answer: C