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NEW QUESTION: 1
Lesen Sie die folgenden Informationen, um die Frage zu beantworten.
Ein Sicherheitspraktiker erkennt clientbasierte Angriffe auf das Unternehmensnetzwerk. Ein Plan ist erforderlich, um diese Bedenken auszuräumen.
Was ist der BESTE Grund für die Organisation, einen Plan zur Abwehr von Client-basierten Angriffen zu verfolgen?
A. Das Absichern und Verwalten von Clients ist auf Clients einfacher als auf Servern.
B. Client-basierte Angriffe sind häufiger und einfacher auszunutzen als server- und netzwerkbasierte Angriffe.
C. Client-basierte Angriffe haben höhere finanzielle Auswirkungen.
D. Die Verwaltung von Client-Berechtigungen ist von Natur aus schwächer als die Verwaltung von Server-Berechtigungen.
Answer: B
NEW QUESTION: 2
Galena Petrovich, CFA, is an analyst in the New York office of TRS Investment Management, Inc.
Petrovich is an expert in the industrial electrical equipment sector and is analyzing Fisher Global. Fisher is a global market leader in designing, manufacturing, marketing, and servicing electrical systems and components, including fluid power systems and automotive engine air management systems.
Fisher has generated double-digit growth over the past ten years, primarily as the result of acquisitions, and has reported positive net income in each year. Fisher reports its financial results using International Financial Reporting Standards (IFRS).
Petrovich is particularly interested in a transaction that occurred seven years ago, before the change in accounting standards, in which Fisher used the pooling method to account for a large acquisition of Dartmouth Industries, an industry competitor. She would like to determine the effect of using the purchase method instead of the pooling method on the financial statements of Fisher. Fisher exchanged common stock for all of the outstanding shares of Dartmouth.
Fisher also has a 50% ownership interest in a joint venture with its major distributor, a U.S. company called Hydro Distribution. She determines that Fisher has reported its ownership interest under the proportioned consolidation method, and that the joint venture has been profitable since it was established three years ago. She decides to adjust the financial statements to show how the financial statements would be affected if Fisher had reported its ownership under the equity method. Fisher is also considering acquiring 80% to
100% of Brown and Sons Company. Petrovich must consider the effect of such an acquisition on Fisher's financial statements.
Petrovich determines from the financial statement footnotes that Fisher reported an unrealized gain in its most recent income statement related to debt securities that are designated at fair value. Competitor firms following U.S. GAAP classify similar debt securities as available-for-sale.
Finally, Petrovich finds a reference in Fisher's footnotes regarding a special purpose entity (SPE). Fisher has reported its investment in the SPE using the equity method, but Petrovich believes that the consolidation method more accurately reflects Fisher's true financial position, so she makes the appropriate adjustments to the financial statements.
Regarding the goodwill on the acquisition of Brown and Sons being considered by Fisher Global, which of the following statements is correct?
A. For goodwill that is found to be impaired, the amount of the impairment charge reported is the same under both IFRS and U.S. GAAP.
B. It will be reported as an asset, not amortized, and must be reviewed for impairment at least annually, with same test for impairment under IFRS and U.S. GAAP.
C. It is equal to the excess of the purchase price over the fair value of the identifiable assets and liabilities and must be amortized over no longer than 30 years.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Goodwill is no longer amortized under IFRS or U.S. GAAP. The test for impairment is different under IFRS than under U.S. GAAP. For assets that are judged to be impaired, the calculation of the amount of the impairment charge is the same under both IFRS and U.S. GAAP. (Study Session 5, LOS 21 .b)
NEW QUESTION: 3
Which three are valid LUN commands? (Choose three)
A. lun copy
B. lun move
C. lun snap
D. lun rename
E. lun clone
Answer: B,C,E
Explanation:
Explanation/Reference:
Explanation:
https://library.netapp.com/ecmdocs/ECMP1196979/html/man1/na_lun.1.html
The following commands are available in the lun suite: