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NEW QUESTION: 1
IFPS 2, 주식 기준 지불, 일반적으로 다음 중 어떤 방법에 따라 기업이 주식 기반 직원 보상 계획에 대한 계정을 요구합니까?

A. 옵션 A
B. 옵션 B
C. 옵션 C
D. 옵션 D
Answer: B
Explanation:
Entities must account for share-based employee compensation plans in accordance with the fair-value-based method except in the rare cases in which the fair value of the equity instruments is not reliably measurable at the measurement date the grant date for transactions with employees and those providing similar services). In these rare cases IFRS 2 requires entities to account for these plans in accordance with the intrinsic value based method.

NEW QUESTION: 2
A company has five AWS accounts and wants to use AWS CloudTrail to log API calls. The log files must be stored in an Amazon S3 bucket that resides in a new account specifically built for centralized services with a unique top-level prefix for each trail. The configuration must also enable detection of any modification to the logs.
Which of the following steps will implement these requirements? (Choose three.)
A. Use an existing S3 bucket in one of the accounts, apply a bucket policy to the new centralized S3 bucket that permits the CloudTrail service to use the "s3: PutObject" action and the "s3 GetBucketACL" action, and specify the appropriate resource ARNs for the CloudTrail trails.
B. Enable encryption of the log files by using AWS Key Management Service
C. Create a new S3 bucket in a separate AWS account for centralized storage of CloudTrail logs, and enable "Log File Validation" on all trails.
D. Use unique log file prefixes for trails in each AWS account.
E. Apply a bucket policy to the new centralized S3 bucket that permits the CloudTrail service to use the "s3 PutObject" action and the "s3 GelBucketACL" action, and specify the appropriate resource ARNs for the CloudTrail trails.
F. Configure CloudTrail in the centralized account to log all accounts to the new centralized S3 bucket.
Answer: C,E,F
Explanation:
https://docs.aws.amazon.com/awscloudtrail/latest/userguide/best-practices-security.html If you have created an organization in AWS Organizations, you can create a trail that will log all events for all AWS accounts in that organization. This is sometimes referred to as an organization trail. You can also choose to edit an existing trail in the master account and apply it to an organization, making it an organization trail. Organization trails log events for the master account and all member accounts in the organization. For more information about AWS Organizations, see Organizations Terminology and Concepts. Note Reference: https://docs.aws.amazon.com/awscloudtrail/latest/userguide/creating-trail-organization.html You must be logged in with the master account for the organization in order to create an organization trail. You must also have sufficient permissions for the IAM user or role in the master account in order to successfully create an organization trail. If you do not have sufficient permissions, you will not see the option to apply a trail to an organization.

NEW QUESTION: 3
The key elements of a user story in Agile development are:
A. tests to determine when the story is done, a written description, and the planned release.
B. the story points estimate, conversations about the story, and an agreed priority.
C. conversations about the story, a written description, and success criteria about the story.
D. a written description, the story points estimate, and the planned release.
Answer: C