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NEW QUESTION: 1
Which one of the following will usually be accounted for by recognizing a provision?
A. Just prior to the balance sheet date, the board decided b. close a division. No implementation steps have been taken.
B. Premiums offered to customers.
C. As of the balance sheet date, the board was aware that a new law would require the entity to fit smoke filters to its factories within the next year. No such filters have been fitted.
D. A law requires an airline to overhaul its aircraft once every 3 years.
Answer: B
Explanation:
When premiums are offered to customers, for example, upon redemption of coupons the entity can usually establish that it has a legal present obligation resulting from a past event and that an outflow of economic benefits is probable. Furthermore, if the entity has prior experience with such offers or information about the experience of similar entities, a reliable estimate of the obligation should be feasible. If no obligating event has occurred, the entity could avoid the future expenditure by its future actions.

NEW QUESTION: 2
Which three statements are true about Instant Web Publishing (IWP)? (Choose three.)
A. It is possible to display databases from multiple instances of FileMaker Sender 12 Advanced on the IWP Home Page if the servers have been configured to work with a directory service.
B. The appearance of most IWP pages can be be altered using Cascading Style Sheets (CSS).
C. It is possible to limit the list of databases visible on the IWP Home Page to just the specific databases the current user may access.
D. It is possible to alter the appearance of the default IWP Home Page.
E. It is possible to create a URL that links directly to an IWP-published database, bypassing the IWP home page.
Answer: C,D,E

NEW QUESTION: 3
Force.comに精通していない別の開発者に、外部IDフィールドを使用して別のシステムからのデータを処理する方法を説明しています。どんな機能について言及しますか？ 3つの答えを選択してください。
A. 外部IDは、外部システムからのレコードの識別子を表すために使用されます
B. 外部IDは、テキスト、数値、または電子メールデータタイプのいずれかです。
C. 外部IDは大文字と小文字を区別しません
D. 外部IDにインデックスが付けられ、クエリのパフォーマンスが向上します
Answer: A,B,D