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NEW QUESTION: 1
Gary Smith, CFA, has been hired lo analyze a specialty tool and machinery manufacturer, Whitmore Corporation (WMC). WMC is a leading producer of specialty machinery in the United States. At the end of
2006, WMC purchased York Tool Company (YTC), an Australian firm in a similar line of business. YTC has partially integrated its marketing functions within WMC but still maintains control of its operations and secures its own financing. Following is a summary of the income statement and balance sheet for YTC (in millions of Australian dollars - AUD) for the past three years as well as exchange rate data over the same period.

Smith has discovered that WMC has a small subsidiary in Ukraine. The Subsidiary follows IAS accounting rules and uses FIFO inventory accounting. The Ukrainian subsidiary was acquired ten years ago and has been fully integrated into WMC's operations. WMC obtains funding for the subsidiary whenever the company finds profitable investments within Ukraine or surrounding countries. According to forecasts from economists, the Ukrainian currency is expected to depreciate relative to the U.S. dollar over the next few years. Local currency prices are forecasted to remain stable, however.
One of the managers at WMC asks Smith to analyze a third subsidiary located in India. The manager has explained that real interest rates in India over the last three years have been 2.00%, 2.50%, and 3.00%, respectively, while nominal interest rates have been 34.64%, 29.15%, and 25.66%, respectively. Smith requests more time to analyze the Indian subsidiary.
Determine whether the translation method appropriate for consolidating the Ukrainian subsidiary's financial statements would allow WMC to recognize unrealized and realized gains in nonmonetary assets owned by the subsidiary.
A. WMC would be able to recognize unrealized and realized gains
B. WMC would only be able to recognize realized gains.
C. WMC would only be able to recognize unrealized gains.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The appropriate translation method for the Ukrainian subsidiary is the temporal method since the functional currency is the U.S. dollar (the parent's currency). Under the temporal method, realized gains or losses on nonmonetary assets are recognized in operating profits through depreciation and cost of goods sold.
Unrealized gains or losses in nonmonetary assets are not recognized under the temporal method. (Study Session 6, LOS 23-c)

NEW QUESTION: 2
In the HPE 3PAR StoreServ 8000 series, what is the maximum number of ports in a single node pair for the iSCSI/FCoE host connectivity?
A. 6 ports/node pair
B. 2 ports/node pair
C. 4 ports/node pair
D. 8 ports/node pair
Answer: C
Explanation:
References:

NEW QUESTION: 3
Which of the following is used to create a secure connection between a client and a host?
A. IIS server
B. VPN
C. VLAN
D. Proxy server
Answer: B

NEW QUESTION: 4
A developer is writing an application that will process data delivered into an Amazon S3 bucket. The data is delivered approximately 10 times a day, and the developer expects the data will be processed in less than 1 minute, on average.
How can the developer deploy and invoke the application with the lowest cost and lowest latency?
A. Deploy the application as an AWS Lambda function and invoke it with an Amazon CloudWatch scheduled event
B. Deploy the application onto an Amazon EC2 instance and have it poll the S3 bucket for new objects.
C. Deploy the application as an AWS Lambda function and invoke it with an S3 event notification
D. Deploy the application as an AWS Lambda function and invoke it with an Amazon CloudWatch alarm triggered by an S3 object upload
Answer: D
Explanation:
Reference:
https://docs.aws.amazon.com/lambda/latest/dg/with-s3.html