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NEW QUESTION: 1
A change from the cost approach to the market approach of measuring fair value is considered to be what
type of accounting change?
A. Error correction.
B. Change in accounting estimate.
C. Change in accounting principle.
D. Change in valuation technique.
Answer: B
Explanation:
Choice "a" is correct. A change in the valuation technique used to measure fair value is a change in
accounting estimate. Choice "b" is incorrect. Per SFAS No. 157, a change in valuation technique is a
change in accounting estimate, not a change in accounting principal. Choice "c" is incorrect. Although a
change from the cost approach to the market approach is a change in valuation technique, a change in
valuation technique is not defined as a type of accounting change, but instead falls into the category of
changes in accounting estimate. Choice "d" is incorrect. Both the market approach and the cost approach
are acceptable methods of measuring fair value per SFAS No. 157; therefore, switching between these
methods is not the correction of an error. Additionally, an error correction is not a type of accounting
change.

NEW QUESTION: 2
The foLlowing commands are issued on QMGRA:
DEFINE QLOCAL(SATURN)
DEFINE QLOCAL(QMGRB) USAGE(XMIT)
DEFINE QALIAS(MARS) TARGET( VENUS)
DEFINE QALIAS(PLUTO) TARGET(SATURN)
DEFINE QREMOTE(VENUS) RNAME(SATURN) RQMNAME(QMGRB)
The following commands are issued on QMGRB:
DEFINE QLOCAL(MARS)
DEFINE QLOCAL(QMGRA) USAGE(XMITQ)
DEFINE QALIAS(SATURN) TARGET(MARS)
DEFINE QALIAS(PLUTO) TARGET( VENUS)
DEFINE QREMOTE(VENUS) RNAME(PLUTO) RQMNAME(QMGRA)
Where does the message go when It Is put to MARS on QMGRA?
A. MARS on QMGRA
B. MARS on QMGRB
C. SATURN on QMGRB
D. SATURN on QGRA
Answer: B

NEW QUESTION: 3
An administrator recommends removing EDGE1 from the implementation plan and adding a new Client
Access server named CAS-8 instead.
You need to identify which anti-spam feature will NOT be available on CAS-8.
Which anti-spam feature should you identify?
A. Connection Filtering
B. Recipient Filtering
C. Sender Filtering
D. Content Filtering
Answer: D

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