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NEW QUESTION: 1
On March 26, Company Z contracted with a consultant for services to be performed during the period from March 26 through April 30 in exchange for 10.000 treasury shares. The exchange took place on April 30. The treasury shares were acquired in January and were recorded at cost when the market price was US $25 per share. The market price on March 26 was US $21.50 per share. It was US $23 per share on April 30. What should the per share amount recorded for the services have been?
A. US $21 50
B. US $25.00
C. US $23.00
D. US $22.25
Answer: A
Explanation:
A transaction is typically measured at the fair value of the consideration given up unless the fair value of the consideration received is more clearly evident No information is given about the value of the services, so the market price of the treasury shares must be used. This price was US $2150 on March 26, the date of the agreement to trade the shares for services. Thus, the services to be received should have been measured on that date based on the price of the shares, or US $21.50 per share. Because no gain or loss is recognized on transactions in treasury shares, the entry is to debit services for US $21.500$21.50 x 10.000). debit retained earnings or share premium from treasury share transactions for US $3,500 [[$25 - $21.50) 10,000]. and credit treasury shares for US $25,000$25 x 10,000).
NEW QUESTION: 2
What P8 domain level entity allows specific meta data attributes to be identified that control the effective access of an object inconjunction with the object's Access Control List (ACL)?
A. Marking sets.
B. Storage area.
C. Add-on feature.
D. Security inheritance.
Answer: A
NEW QUESTION: 3
国際業務のコンプライアンスの観点から組織が直面する深刻な問題は何ですか？
A. 異なる認定
B. 異なる機能
C. 異なる操作手順
D. 複数の管轄区域
Answer: D
Explanation:
When operating within a global framework, a security professional runs into a multitude of jurisdictions and requirements, which often may not be clearly applicable or may be in contention with each other. These requirements can involve the location of the users and the type of data they enter into systems, the laws governing the organization that owns the application and any regulatory requirements they may have, and finally the appropriate laws and regulations for the jurisdiction housing the IT resources and where the data is actually stored, which may be multiple jurisdictions as well. Different certifications would not come into play as a challenge because the major IT and data center certifications are international and would apply to any cloud provider.
Different capabilities and different operational procedures would be mitigated by the organization's selection of a cloud provider and would not be a challenge if an appropriate provider was chosen, regardless of location.