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NEW QUESTION: 1
What information is needed when you configure the interface between EPM office Add-In Exceland BEx query to enable the BW drill through?
There are 3 correct answers to this question.
Response:
A. The OKCODE parameter
B. The URL of the BEx query
C. The technical names of the InfObject
D. The filter IOBJNM VALUE parameters
E. The technical field names of the Dimensions
Answer: B,C,D

NEW QUESTION: 2
Galena Petrovich, CFA, is an analyst in the New York office of TRS Investment Management, Inc.
Petrovich is an expert in the industrial electrical equipment sector and is analyzing Fisher Global. Fisher is a global market leader in designing, manufacturing, marketing, and servicing electrical systems and components, including fluid power systems and automotive engine air management systems.
Fisher has generated double-digit growth over the past ten years, primarily as the result of acquisitions, and has reported positive net income in each year. Fisher reports its financial results using International Financial Reporting Standards (IFRS).
Petrovich is particularly interested in a transaction that occurred seven years ago, before the change in accounting standards, in which Fisher used the pooling method to account for a large acquisition of Dartmouth Industries, an industry competitor. She would like to determine the effect of using the purchase method instead of the pooling method on the financial statements of Fisher. Fisher exchanged common stock for all of the outstanding shares of Dartmouth.
Fisher also has a 50% ownership interest in a joint venture with its major distributor, a U.S. company called Hydro Distribution. She determines that Fisher has reported its ownership interest under the proportioned consolidation method, and that the joint venture has been profitable since it was established three years ago. She decides to adjust the financial statements to show how the financial statements would be affected if Fisher had reported its ownership under the equity method. Fisher is also considering acquiring 80% to
100% of Brown and Sons Company. Petrovich must consider the effect of such an acquisition on Fisher's financial statements.
Petrovich determines from the financial statement footnotes that Fisher reported an unrealized gain in its most recent income statement related to debt securities that are designated at fair value. Competitor firms following U.S. GAAP classify similar debt securities as available-for-sale.
Finally, Petrovich finds a reference in Fisher's footnotes regarding a special purpose entity (SPE). Fisher has reported its investment in the SPE using the equity method, but Petrovich believes that the consolidation method more accurately reflects Fisher's true financial position, so she makes the appropriate adjustments to the financial statements.
Regarding the prior purchase that was accounted for under the pooling of interests method, had Fisher Global reported this purchase under the acquisition method:
A. the assets and liabilities of the purchased firm would not be included on Fisher's balance sheet.
B. balance sheet assets and liabilities of the purchased firm would have been reported at fair value.
C. reported goodwill could be less depending on the fair value of the identifiable assets and liabilities compared to their book values.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The assets and liabilities of the purchased firm are included on the balance sheet of the acquiring firm under either method. Under the pooling method, there is no adjustment of balance sheet asset and liability values to their fair values. Under the acquisition method, assets and liabilities acquired are reported at fair value at the time of the purchase. There is no goodwill reported under the pooling method; the purchase price is not reflected on the balance sheet of the acquiring firm. (Study Session 5. LOS 21.a)

NEW QUESTION: 3
두 번째 VPN 연결을 설정하여 네트워크에서 중복 VPN 연결 및 고객 게이트웨이를 설정하려고 합니다.
다음 중이 기능이 올바르게 작동하도록 보장하는 것은 무엇입니까?
A. 두 번째 VPN 연결의 고객 게이트웨이 IP 주소는 개인이 액세스 할 수 있어야 하며 첫 번째 VPN 연결에 사용하는 공용 IP 주소와 동일해야 합니다.
B. 두 번째 VPN 연결을위한 고객 게이트웨이 IP 주소는 공개적으로 액세스 할 수 있어야 합니다.
C. 두 번째 VPN 연결을위한 고객 게이트웨이 IP 주소는 동적 경로를 사용해야 합니다.
D. 두 번째 VPN 연결의 가상 게이트웨이 IP 주소는 공개적으로 액세스 할 수 있어야 합니다.
Answer: B
Explanation:
To establish redundant VPN connections and customer gateways on your network, you would need to set up a second VPN connection. However, you must ensure that the customer gateway IP address for the second VPN connection is publicly accessible.
http://docs.aws.amazon.com/AmazonVPC/latest/UserGuide/VPC_VPN.html

NEW QUESTION: 4
マネーロンダリングの傾向に関連するマネーロンダリング防止の専門家の情報を提供するのは、次のうちどれですか?
A. Egmont Groupの100件のケース
B. ヴォルフスブルクの原則
C. FinCENのSARアクティビティレビュー
D. 財務アクションタスクフォースの類型
Answer: A,B,D

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