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NEW QUESTION: 1
A change from the cost approach to the market approach of measuring fair value is considered to be what
type of accounting change?
A. Change in accounting principle.
B. Change in accounting estimate.
C. Error correction.
D. Change in valuation technique.
Answer: B
Explanation:
Choice "a" is correct. A change in the valuation technique used to measure fair value is a change in
accounting estimate. Choice "b" is incorrect. Per SFAS No. 157, a change in valuation technique is a
change in accounting estimate, not a change in accounting principal. Choice "c" is incorrect. Although a
change from the cost approach to the market approach is a change in valuation technique, a change in
valuation technique is not defined as a type of accounting change, but instead falls into the category of
changes in accounting estimate. Choice "d" is incorrect. Both the market approach and the cost approach
are acceptable methods of measuring fair value per SFAS No. 157; therefore, switching between these
methods is not the correction of an error. Additionally, an error correction is not a type of accounting
change.
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NEW QUESTION: 3
Azureテクノロジを使用してワークフローソリューションを開発しています。
各要件を満たすために何を実装する必要がありますか？回答するには、回答エリアで適切なオプションを選択します。
注：各正しい選択には1ポイントの価値があります。
Answer:
Explanation:
Explanation
NEW QUESTION: 4
A SOHO user calls a technician and reports that after an on-site technician replaced all of the ink cartridges in a printer, characters are not printing clearly. Which of the following is the BEST course of action for the technician to take NEXT?
A. Recommend replacing the printer
B. Reinstall the printer drivers
C. Train the user on how to calibrate the printer
D. Suggest the user replace the ink cartridges
Answer: C
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