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NEW QUESTION: 1
Wie kann ein Projektmanager feststellen, ob die Projektaktivitäten den Organisations- und Projektrichtlinien, -prozessen und -verfahren entsprechen?
A. Überprüfen Sie die Qualitätsprüfliste
B. Führen Sie ein Qualitätsaudit durch
C. Überprüfen Sie den Bereich
D. Sehen Sie sich die Qualitätsmetriken an
Answer: D

NEW QUESTION: 2
Refer to the exhibit.

Local 10-digit dialing in the North American Numbering Plan to area code 456 is failing.
Which two changes are needed to enable 10-digit dialing? (Choose two.)
A. Change dial peer 210 to destination-pattern 9456.......
B. Change dial peer 210 to destination-pattern 456.......
C. Remove the command prefix 456 from dial peer 210.
D. Change dial peer 210 to port 0/0/0:23.
Answer: A,D

NEW QUESTION: 3
An entity changes its method of accounting for depreciation during the current year because it believes that the result will be reliable and more relevant information. In its financial statements for the year, how should the entity report the adjustment resulting from the change in accounting policy if the practicability criterion is met?
A. Not disclosed in the financial statements.
B. Reported as an adjustment to beginning retained earnings of the earliest period presented.
C. Disclosed as a separate type of depreciation expense, directly following depreciation expense for the current year.
D. Included in the determination of profit or loss for the current period as a cumulative effect adjustment.
Answer: B
Explanation:
Under IAS 8, Accounting Policies, Changes in Estimates and Accounting Errors, a voluntary change in accounting policy should be applied retrospectively unless any resulting adjustment that relates to prior periods is not reasonably determinable. Thus, if it is not impracticable to apply the new policy retroactively, the policy should be applied to comparative information as far back as practicable. The entity should determine the cumulative effect on the opening and closing balance sheets for the earliest period for which it is practicable to do so.

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