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NEW QUESTION: 1
An enterprise changes its method of accounting for depreciation during the current year because it believes that the result will be a more appropriate presentation in the financial statements. In its income statement for the year, how should the enterprise report the adjustment resulting from the change in accounting policy if all relevant amounts are practicably determinable?
A. Disclosed as a separate type of depreciation expense, directly following depreciation expense for the current year
B. Reported as an adjustment to beginning retained earnings for the first period presented
C. Not disclosed in the financial statements
D. Included in the determination of profit or loss for the current period
Answer: B
Explanation:
A change in accounting policy should be applied retrospectively unless it is impracticable to determine period-specific effects or the cumulative effect. Retrospective application means adjusting the opening balances of equity e.g. retained earnings) for the first period presented and restating other comparative amounts.

NEW QUESTION: 2
You have an on-premises file server named Server1 that runs Windows Server 2016.
You have an Azure subscription that contains an Azure file share.
You deploy an Azure File Sync Storage Sync Service, and you create a sync group.
You need to synchronize files from Server1 to Azure.
Which three actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.

Answer:
Explanation:

Explanation

Step 1: Install the Azure File Sync agent on Server1
The Azure File Sync agent is a downloadable package that enables Windows Server to be synced with an Azure file share Step 2: Register Server1.
Register Windows Server with Storage Sync Service
Registering your Windows Server with a Storage Sync Service establishes a trust relationship between your server (or cluster) and the Storage Sync Service.
Step 3: Add a server endpoint
Create a sync group and a cloud endpoint.
A sync group defines the sync topology for a set of files. Endpoints within a sync group are kept in sync with each other. A sync group must contain one cloud endpoint, which represents an Azure file share and one or more server endpoints. A server endpoint represents a path on registered server.
References: https://docs.microsoft.com/en-us/azure/storage/files/storage-sync-files-deployment-guide

NEW QUESTION: 3
Refer to the exhibit. Which command provides this output?

A. show cdp neighbor
B. show ip route
C. show interface
D. show ip interface
Answer: A

NEW QUESTION: 4
The following SAS program is submitted:
proc datasets lib = sasuser;
contents data = class varnum;
quit;
Which one of the following is the purpose of the VARNUM option?
A. to print the total number of variables
B. to print a list of variable names
C. to print a list of the variables in alphabetic order
D. to print a list of the variables in the order they were created
Answer: D


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CISSP-KR Exam Info

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CISSP-KR Exam Topics

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