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NEW QUESTION: 1
In which of the following situations should a company report a prior-period adjustment?
A. The scrapping of an asset prior to the end of its expected useful life.
B. A change in the estimated useful lives of fixed assets purchased in prior years.
C. The correction of a mathematical error in the calculation of prior years' depreciation.
D. A switch from the straight-line to double-declining balance method of depreciation.
Answer: C
Explanation:
Choice "b" is correct. Prior period adjustments consist of: corrections of errors in the financial statements
of prior periods, retroactive restatements required by new GAAP pronouncements, and changes from a
non-GAAP method of accounting to a GAAP method of accounting (which are corrections of errors).
Choice "a" is incorrect. This change is a change in accounting estimate. Choice "c" is incorrect. This
change is a change for one GAAP method of depreciation to another GAAP method of depreciation.
Under SFAS No. 154, it is treated as a change in accounting estimate effected by a change in accounting
principle and is handled prospectively, and not as a prior-period adjustment. Choice "d" is incorrect. This
is a business activity ordinary in nature.
NEW QUESTION: 2
You are developing an ASP.NET MVC application that supports multiple cultures and multiple languages. The application will be sold to international customers.
The ASP.NET MVC application must store localized content in satellite assemblies for multiple languages.
You need to generate the satellite assemblies during an automated build.
Which tool should you use?
A. Al.exe
B. Ildasm.exe
C. nasm.exe
D. Gacutil.exe
Answer: A
Explanation:
Use the Assembly Linker (Al.exe) to compile .resources files into satellite assemblies. Al.exe creates an assembly from the .resources files that you specify. By definition, satellite assemblies can only contain resources. They cannot contain any executable code.
The following Al.exe command creates a satellite assembly for the application MyApp from the file strings.de.resources.
al /t:lib /embed:strings.de.resources /culture:de /out:MyApp.resources.dll
NEW QUESTION: 3
What should an administrator use to create folders with different retention policies under the Outlook Inbox?
A. Enterprise Vault Manage Folder (EVMF)
B. Desktop Policy
C. Enterprise Vault Policy Manager (EVPM)
D. Mailbox Policy
Answer: C
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