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NEW QUESTION: 1
FASB Interpretations of Statements of Financial Accounting Standards have the same authority as the
FASB:
A. Statements of Financial Accounting Standards.
B. Technical Bulletins.
C. Emerging Issues Task Force Consensus.
D. Statements of Financial Accounting Concepts.
Answer: A
Explanation:
Choice "d" is correct. FASB interpretations of the "statements of financial accounting standards" (SFAS)
have the same authority as the FASB statements of financial accounting standards (SFAS), which by
themselves determine GAAP. Choice "a" is incorrect. Statements of financial accounting concepts (FAC's)
have much less authority (fifth floor) and do not by themselves determine GAAP as is the case with
SFASs and interpretations of SFASs. Choice "b" is incorrect. Emerging issues task force (EITF)
consensus is in the nature of a "third floor" authority. The EITF was established in 1984 to aid the FASB in
identifying and implementing emerging issues before they become widespread and ultimately require
action by the FASB. After discussing the issues and the relevant accounting pronouncements, the group
can sometimes reach a consensus on an issue, in which case no action by the FASB is usually needed.
Choice "c" is incorrect. Technical bulletins of the FASB (second floor) do not by themselves determine
GAAP.
NEW QUESTION: 2
You need to select Azure components to meet site performance and availability requirements for the Tailspin Toys e-commerce site.
Which components should you use?
A. Azure App Service Environment and Azure Traffic Manager
B. Virtual Machine Scale Set and Azure Load Balancer
C. Azure App Service and Azure Traffic Manager
D. Azure Batch and Azure Load Balancer
Answer: A
NEW QUESTION: 3
조직이 보안 인증 프로세스를 수행하는 주된 이유는 다음과 같습니다.
A. 올바른 보안 조직이 존재하는지 확인합니다.
B. 조직이 의식적인 위험 결정을 하도록 강요합니다.
C. 보안 통제의 효과를 보장합니다.
D. 조직에 관리 지원을 요청합니다.
Answer: B
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