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NEW QUESTION: 1
See the decision table below:
Which coverage types has been used to make the decision table?
A. decision points multiple condition/decision coverage
B. decision points modified condition/decision coverage
C. decision points condition/decision coverage
Answer: A
NEW QUESTION: 2
According to the FASB conceptual framework, which of the following situations violates the concept of
reliability?
A. Financial statements are issued nine months late.
B. Financial statements include property with a carrying amount increased to management's estimate of
market value.
C. Management reports to stockholders regularly refer to new projects undertaken, but the financial
statements never report project results.
D. Data on segments having the same expected risks and growth rates are reported to analysts
estimating future profits.
Answer: B
Explanation:
Choice "d" is correct. Management's estimate of market value lacks verifiability, which is a component of
reliability. SFAC 2 para. 89 Choice "a" is incorrect. Communicating data on segments to analysts does not
violate the concept of reliability. Choice "b" is incorrect. Issuing financial statements nine months late
violates timeliness, which is a component of relevance, not reliability. SFAC 2 para. 56 Choice "c" is
incorrect. Neglecting to report results of new projects violates full disclosure, not reliability.
NEW QUESTION: 3
Kanban cards should always be written using User Stories.
A. False
B. True
Answer: A
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