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NEW QUESTION: 1
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.
As compared to Global Oilfield's reported pension expense, economic pension expense for the year ended
2008 is:
A. higher.
B. lower.
C. the same.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
For the year-ended 2008, Global Oilfield's reported pension expense was €7,704 (Exhibit 4), and its economic pension expense was €3,410 (€8,298 service cost + €4,128 interest cost - €1,932 actuarial gain - €7,084 actual return). Alternatively, economic pension expense can be calculated as the change in the funded status excluding contributions (€2,524 funded status for 2008 - €934 funded status for 2007 -
€5.000 contributions for 2008). (Study Session 6, LOS 22.f)
NEW QUESTION: 2
Refer to the exhibit.
Which description of the event captured in the SIP message between a Cisco Unified Communication Manager Express Router and Cisco Unity Express is true?
A. The Cisco UCM EXpress router initiated this SIP message to Cisco Unity Express for message notification
B. The Cisco UCM Express router initiated this SIP message in response to an earlier solicitation from Cisco Unity Express for MWI information
C. The Cisco UCM Express router forwarded the SIP message, originated from a registered SIP IP Phone, to Cisco Unity Express to request MWI information
D. A SIP Ip phone initiated this SIP message to Cisco Unity Express for MWI to request MWI information
E. A SIP Ip phone initiated this message to the Cisco UCM Express router to request MWI information
Answer: C
NEW QUESTION: 3
お客様は、VMwareブートボリューム用に12 Gbのローカルストレージを必要とします。これには、オペレーティングシステムをすばやく起動できるようにするための高性能な読み取りサイクルが必要です。
この要件を満たすために、どのドライブタイプが最も適切なサイズと最も費用効果の高い方法を提供しますか?
A. フラッシュメディアドライブ
B. SASミッドライン
C. SATAニアライン
D. 混合使用SSD
Answer: A
NEW QUESTION: 4
You are performing actions such as reporting and comparing actual project results against the project management plan, analyzing performance data and determining whether corrective or preventive action should be recommended, documenting all appropriate product information throughout the life of the project, gathering and recording project information, and monitoring approved change requests. Which process are you performing?
A. Manage Stakeholders
B. Monitor and Control Project Work
C. Performance Reporting
D. Perform Quality Assurance
Answer: B
Explanation:
The Monitor and Control Project Work process involves reporting and comparing project results, gathering and recording data, recommending actions, and monitoring approved change requests.