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NEW QUESTION: 1
An entity has the following contingencies at a balance sheet date:
I. An obligation for clean-up costs relating to environmental damage may, but probably will not, require an outflow of resources.
II. An obligation for decommissioning costs of a nuclear reactor may, but probably will not, require an outflow o1 resources.
III. The entity is jointly and severally liable for an obligation arising from a lawsuit: the likelihood of an outflow of resources is remote.
Which of the above items must be disclosed in the notes to the financial statements?
A. I and III only.
B. I, II, and III.
C. I and II only.
D. II and III only.
Answer: C
Explanation:
Recognition of provisions is appropriate when the entity has a legal or constructive present obligation resulting from a past event (called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated. Thus, none of the circumstances in the question meet the criteria for a provision. Hence, each is treated as a contingent liability, which requires disclosure unless the possibility of the outflow of resources is remote.
NEW QUESTION: 2
Amazon S3でAWSアカウントの認証情報を使用して一時的なセキュリティ認証情報を取得した場合、一時的なセキュリティ認証情報はどのくらい有効ですか？
A. 30分
B. 24時間
C. 1時間
D. 2時間
Answer: C
Explanation:
An AWS account or an IAM user can request the temporary security credentials and use those credentials to make authenticated requests to Amazon S3. By default, the temporary security credentials are valid for only one hour. The user can specify the session duration only if the user uses the IAM user credentials to request a session.
Reference:
http://docs.aws.amazon.com/AmazonS3/latest/dev/AuthUsingTempSessionTokenJava.html
NEW QUESTION: 3
Wann im Software Development Life Cycle (SDLC) MÜSSEN funktionale Sicherheitsanforderungen für die Software definiert werden?
A. Nachdem die Schwachstellenanalyse durchgeführt wurde und bevor das detaillierte Design des Systems beginnt
B. Nachdem die Geschäftsfunktionsanalyse und die Kategorisierung der Datensicherheit durchgeführt wurden
C. Nachdem das vorläufige Systemdesign entwickelt wurde und bevor die Kategorisierung der Datensicherheit beginnt
D. Nachdem das vorläufige Systemdesign entwickelt und die Kategorisierung der Datensicherheit durchgeführt wurde
Answer: C