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NEW QUESTION: 1
Which of the following describes a change in reporting entity?
A. A company acquires additional shares of an investee and changes from the equity method of accounting to consolidation of the subsidiary.
B. A manufacturing company expands its market from regional to nationwide.
C. None of these answers.
D. A business combination is made using the pooling-of-interests method.
E. A company acquires a subsidiary that is to be accounted for as a purchase.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
A change in reporting entity can occur in the following ways: initial publication of consolidated financial statements; change in consolidation policy regarding subsidiaries; and pooling of interests.

NEW QUESTION: 2
Which of the following is NOT a difference between a development and production Case Manager environment?
A. Production Case Manager environments can take advantage of P8 distributed deployment and domain partitioning configuration options while development cannot
B. In a development environment there must be a design object store and a target object store, in a production environment only one or more target object stores is required
C. Solutions may be modified in the development environment and should not be modified in the production environment
D. In a development environment, Case Manager Builder is used to deploy solutions. In a production environment, Case Manager Administration Client is used to deploy solutions
Answer: B

NEW QUESTION: 3
基準によると、以前に業務を遂行した、または業務の管理責任を負っていた内部監査人は、同じ業務で将来の内部監査活動に関与するまでどのくらい待つ必要がありますか？
A. 2年。
B. 1年。
C. 6か月。
D. 3か月。
Answer: B

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