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NEW QUESTION: 1
Function modules provide which types of parameters?
There are 4 correct answers to this question.
Response:
A. Return values
B. Input/output (changing)
C. Exceptions
D. Output
E. Input
Answer: B,C,D,E
NEW QUESTION: 2
Viper Motor Company, a publicly traded automobile manufacturer located in Detroit, Michigan, periodically invests its excess cash in low-risk fixed income securities. At the end of 2009, Viper's investment portfolio consisted of two separate bond investments: Pinto Corporation and Vega Incorporated.
On January 2, 2009, Viper purchased $10 million of Pinto's 4% annual coupon bonds at 92% of par. The bonds were priced to yield 5%. Viper intends to hold the bonds to maturity. At the end of 2009, the bonds had a fair value of $9.6 million.
On July I, 2009, Viper purchased $7 million of Vega's 5% semi-annual coupon mortgage bonds at par. The bonds mature in 20 years. At the end of 2009, the market rate of interest for similar bonds was 4%. Viper intends to sell the securities in the near term in order to profit from expected interest rate declines.
Neither of the bond investments was sold by Viper in 2009.
On January 1,2010, Viper purchased a 60% controlling interest in Gremlin Corporation for $900 million.
Viper paid for the acquisition with shares of its common stock.
Exhibit 1 contains Viper's and Gremlin's pre-acquisition balance sheet data.
Exhibit 2 contains selected information from Viper's financial statement footnotes.
Using only the information contained in Exhibit 2, which of the following statements is most correct when presenting Viper's consolidated income statement for the year ended 2010?
A. An impairment loss of $275 million should be recognized under U.S. GAAP.
B. No impairment loss is recognized under U.S. GAAP or IFRS.
C. An impairment loss of $5 million should be recognized under IFRS.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
According to U.S. GAAP, the goodwill is not impaired since the $1,475 million fair value of Gremlin exceeds the $1,425 million carrying value. Thus, no impairment loss is recognized.
Under IFRS, no impairment loss is recognized since the $1,430 million recoverable amount exceeds the
$1,425 million carrying value. (Study Session 5, LOS 21.b)
NEW QUESTION: 3
What Dataflow concept determines when a Window's contents should be output based on certain criteria being met?
A. Triggers
B. Sessions
C. Windows
D. OutputCriteria
Answer: A
Explanation:
Triggers control when the elements for a specific key and window are output. As elements arrive, they are put into one or more windows by a Window transform and its associated WindowFn, and then passed to the associated Trigger to determine if the Windows contents should be output.
Reference: https://cloud.google.com/dataflow/java-
sdk/JavaDoc/com/google/cloud/dataflow/sdk/transforms/windowing/Trigger
NEW QUESTION: 4
An organization's recent risk assessment has identified many areas of security risk, and senior management has asked for a five-minute overview of The assessment results. Which of the following is the information security manager's BEST option for presenting this information?
A. Risk register
B. BalarKed scorecard
C. Risk heat map
D. Spider diagram
Answer: C
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