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NEW QUESTION: 1
Conceptually, interim financial statements can be described as emphasizing:
A. Comparability over neutrality.
B. Timeliness over reliability.
C. Relevance over comparability.
D. Reliability over relevance.
Answer: B
Explanation:
Choice "a" is correct. Interim financial statements emphasize timeliness (an element of relevance) by
providing financial information based on actual performance to date and estimates prior to year end.
Information must be available when it is needed to be useful. Reliability is impeded by the extensive use
of estimates; however, the lag until verifiability is obtained detracts from usefulness. SFAC 2 para. 56
Choice "b" is incorrect. Relevance (particularly timeliness) of information in interim financial statements is
emphasized more than reliability. Reliability is impeded by the extensive use of estimates in interim data.
Choice "c" is incorrect. Since comparability is a secondary quality of information, there should be no need
to trade off comparability for relevance (a primary quality). Choice "d" is incorrect. Neutrality is an element
of reliability (a primary quality of information. There should be NO need for a trade-off for comparability
over neutrality.
NEW QUESTION: 2
Refer to the Exhibit. which service or feature must be enabled on 209.165.200.255 produce the given output?
A. The PAD service
B. The finger service
C. A TCP small server
D. A BOOTp server
Answer: C
NEW QUESTION: 3
---
A. Option B
B. Option A
Answer: A
NEW QUESTION: 4
A technician repaired a laptop for a customer. The customer then complained the repair took too long and questioned the steps the technician took to fix the problem. Which of the following should the technician do NEXT?
A. Allow the customer to voice concerns and post the story to social media later
B. Provide documentation of the repair to the customer
C. Defend each step and why it was necessary
D. Inform the customer the job is done and return to the office
Answer: B
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Aalk - 2014-05-05 16:45:18
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