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NEW QUESTION: 1
기업은 결과가 신뢰할 수 있고 보다 관련성 있는 정보가 될 것으로 믿기 때문에 현재 연도의 감가 상각 회계 방법을 변경합니다. 해당 연도의 재무 제표에서 실무 성 기준을 충족하는 경우 회계 정책의 변경으로 인한 조정을 어떻게 보고 해야 합니까?
A. 현재 연도의 감가 상각 비용 바로 다음에 별도의 감가 상각 비용으로 공개됩니다.
B. 재무 제표에 공개되지 않았습니다.
C. 가장 빠른 기간 동안의 이익 잉여금 시작에 대한 조정으로 보고되었습니다.
D. 현재 기간의 손익 결정에 누적 효과 조정으로 포함됩니다.
Answer: C
Explanation:
Under IAS 8, Accounting Policies, Changes in Estimates and Accounting Errors, a voluntary change in accounting policy should be applied retrospectively unless any resulting adjustment that relates to prior periods is not reasonably determinable. Thus, if it is not impracticable to apply the new policy retroactively, the policy should be applied to comparative information as far back as practicable. The entity should determine the cumulative effect on the opening and closing balance sheets for the earliest period for which it is practicable to do so.

NEW QUESTION: 2
When conducting high-level interviews with stakeholders of a project, what are the key questions that shouldbe asked?
A. Which backup application is in use today?
What is your change rate?
How many clients will connect to the cluster?
B. What does your network architecture look like?
Do you have existing NAS infrastructure?
Do you have 10Gb or 1Gb ethernet?
Which applications will access this storage?
C. How much usable storage are you looking for?
What client OS will access this storage?
Which applications will access this storage?
D. Who are the application owners?
How much usable storage is needed?
What applications will be accessing the storage?
How many users are in your Active Directory?
Answer: C

NEW QUESTION: 3
최고 감사 책임자는 감사 작업 일정을 준비하기 위해 위험 평가를 사용했습니다. 다음 중 일정을 수정하는 가장 적절한 이유는 무엇입니까?
A. 예산 제약 또는 확장.
B. 외부 감사인과 감사 활동을 조정해야 합니다.
C. 연중 감사 가능한 활동의 상대적 위험 변화.
D. 감사가 너무 복잡하여 연기 요청.
Answer: D

NEW QUESTION: 4
A program manager is leading a program to transform an organization's sales and customer service operations by introducing a new customer relationship management (CRM) solution. As the program progresses, the sponsor and other stakeholders are satisfied with the pace of the program's performance.
A stakeholder from the sales department now requests a new feature to integrate the CRM platform with another application. The program manager advises that this is out of scope, as it will require analysis and development and be a project on its own. The program manager then requests additional funding via the formal change management process and the new scope is approved.
What should the program manager do next?
A. Discontinue one of the existing program components, and reallocate all of that component's resources to the newly approved project.
B. Secure additional approvals from senior stakeholders.
C. Redefine the priorities of the existing program components to ensure optimal resource allocation and management of interdependencies.
D. Assign a new project manager to own the delivery of the new project.
Answer: C