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NEW QUESTION: 1
Which of the following factors determines whether an identified segment of an enterprise should be
reported in the enterprise's financial statements under SFAS No. 131, Disclosures about Segments of an
Enterprise and Related Information?
I. The segment's assets constitute more than 10% of the combined assets of all operating segments.
II. The segment's liabilities constitute more than 10% of the combined liabilities of all operating segments.
A. Both I and II.
B. I only.
C. II only.
D. Neither I nor II.
Answer: B
Explanation:
Choice "a" is correct. For segment reporting, if an identified segment's assets constitute more than 10% of
the combined assets of all operating segments, the segment should be reported. The same rule does not
apply for the segment's liabilities. The candidate does have to remember the 10% and also the 10% of
"what." Choice "b" is incorrect. For segment reporting, if an identified segment's assets constitute more
than 10% of the combined assets of all operating segments, the segment should be reported. The same
rule does not apply for the segment's liabilities. Choice "c" is incorrect. For segment reporting, if an
identified segment's assets constitute more than 10% of the combined assets of all operating segments,
the segment should be reported. The same rule does not apply for the segment's liabilities, so the correct
answer cannot be "Both." Choice "d" is incorrect. For segment reporting, if an identified segment's assets
constitute more than 10% of the combined assets of all operating segments, the segment should be
reported. The correct answer cannot be "Neither."
NEW QUESTION: 2
You are modifying an application that processes leases. The following code defines the Lease class. (Line numbers are included for reference only.)
Leases are restricted to a maximum term of 5 years. The application must send a notification message if a lease request exceeds 5 years.
You need to implement the notification mechanism.
Which two actions should you perform? (Each correct answer presents part of the solution. Choose two.)
A. Option F
B. Option C
C. Option A
D. Option E
E. Option B
F. Option D
Answer: C,E
NEW QUESTION: 3
Five hundred Web-Based Training Courses are to be inserted in the LearnCenter.
The Courses must be organized by Category.
Identify the process for organizing the Courses by Category.
A. The Courses are mapped to Categories at the time they are inserted into the LearnCenter.
B. The Courses are mapped to Categories from the Course Properties screen.
C. The Courses are mapped to Categories from the Category Properties screen.
D. The Courses are mapped to Categories when they are uploaded to the SFTP.
Answer: B
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