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NEW QUESTION: 1
Which of the following is not a valuation technique that can be used to measure the fair value of an asset
or liability?
A. The market approach.
B. The income approach.
C. The cost approach.
D. The impairment approach.
Answer: D
Explanation:
Choice "b" is correct. The impairment approach is not used to measure the fair value of an asset or liability.
Instead, when an entity is determining whether an asset has been impaired, the entity will use the market
approach, the income approach or the cost approach to determine the fair value of the asset. Choice "a" is
incorrect. The market approach is an accepted method of fair value measurement in which price and
other market information from identical or comparable assets or liabilities is used to measure fair value.
Choice "c" is incorrect. The income approach is an accepted method of fair value measurement in which
future cash flows or earnings are discounted to determine fair value. Choice "d" is incorrect. The cost
approach is an accepted method of fair value measurement in which current replacement cost is used to
determine the fair value of an asset.
NEW QUESTION: 2
A. Option E
B. Option A
C. Option D
D. Option C
E. Option B
Answer: C
NEW QUESTION: 3
新しいシステムのセキュリティ分類は、システム開発ライフサイクル(SDLC)のどのフェーズで行われますか?
A. システムの運用と保守
B. システムの取得と開発
C. システムの実装
D. システムの開始
Answer: B
NEW QUESTION: 4
Conditions favoring carburization include a high gas phase carbon activity and _______ oxygen potential.
A. Positive
B. High
C. Low
D. Negative
Answer: C