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Why ISTQB Certified Tester Machine Learning Studio?
NEW QUESTION: 1
What makes the Siemens Unified Communications solutions unique in the marketplace?
A. They are proven and mature offerings that operate with your customer's existing IT environment and provide easy growth and expansion.
B. They enable employees to remain connected when they are out of office.
C. They offer cost savings and productivity enhancing benefits.
D. They leverage existing applications such as Microsoft Outlook.
Answer: A
NEW QUESTION: 2
Is the cumulative effect of an inventory pricing change on prior years earnings reported on the financial
statements for
A. Option D
B. Option A
C. Option C
D. Option B
Answer: D
Explanation:
Choice "b" is correct. The cumulative effect of a change in accounting principle is now reported as an
adjustment to beginning retained earnings when it is considered practicable to calculate the cumulative
effect. When making a change to LIFO, it is generally considered impracticable to calculate the
cumulative effect of the change (in most cases, data on the historical LIFO layers in not available). In a
change to LIFO, the beginning inventory dollar amount becomes the first LIFO layer. No cumulative effect
adjustment is made. The change is accounted for prospectively. A change from LIFO to weighted average,
there is no such impracticability. The cumulative effect is computed and the change is handled
retrospectively. Choices "a", "c", and "d" are incorrect, per the above Explanation: .
NEW QUESTION: 3
The application of appropriate standards depends on all of the following EXCEPT:
A. The objective of the engagement
B. Legally binding agreement
C. Availability of information.
D. Other mandates or local requirements relevant to the audit organization and the engagement itself.
Answer: B
