Salesforce ARC-801 dumps - in .pdf

ARC-801 pdf
  • Exam Code: ARC-801
  • Exam Name: Design and Implement B2B Multi-Cloud Solutions
  • Version: V17.95
  • Q & A: 400 Questions and Answers
  • PDF Price: $51.98

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  • Exam Code: ARC-801
  • Exam Name: Design and Implement B2B Multi-Cloud Solutions
  • Version: V17.95
  • Q & A: 400 Questions and Answers
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  • Exam Code: ARC-801
  • Exam Name: Design and Implement B2B Multi-Cloud Solutions
  • Version: V17.95
  • Q & A: 400 Questions and Answers
  • Software Price: $51.98
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NEW QUESTION: 1



A. Option B
B. Option D
C. Option C
D. Option A
Answer: A

NEW QUESTION: 2
Many businesses print their employees' photographs on building passes, so that employees can be identified by security staff. This is notwithstanding the fact that facial images potentially qualify as biometric data under the GDPR. Why would such practice be permitted?
A. Because use of biometric data to confirm the unique identification of data subjects benefits from an exemption.
B. Because photographic ID is a physical security measure which is "necessary for reasons of substantial public interest".
Reference https://ess.csa.canon.com/rs/206-CLL-191/images/IAPP-Top-10-Operational-Impacts-of- GDPR.pdf?TC=DM&CN=CSA_OMNIA_Partners&CS=CSA&CR=T1_Gov%20GenNonProfit (11)
C. Because photographs qualify as biometric data only when they undergo a "specific technical processing".
D. Because employees are deemed to have given their explicit consent when they agree to be photographed by their employer.
Answer: C

NEW QUESTION: 3
Foy Corp. failed to accrue warranty costs of $50,000 in its December 31, 1992, financial statements. In
addition, a $30,000 change from straight-line to accelerated depreciation was made at the beginning of
1 993. Both the $50,000 and the $30,000 are net of related income taxes. What amount should Foy report
as prior period adjustments in 1993?
A. $80,000
B. $50,000
C. $30,000
D. $0
Answer: B
Explanation:
Choice "c" is correct. $50,000.
The cumulative effect of a change in accounting principle is now shown on the retained earnings
statement as an adjustment to the beginning balance of retained earnings, assuming that the cumulative
effect can be calculated.
An exception is made however, for a change in depreciation method, since a change in depreciation
method is no longer considered to be a change in accounting principle. A change in depreciation method
is now considered to be both a change in method and a change in estimate.
These changes should now be accounted for as a change in estimate and handled prospectively.
The new depreciation method should be used as of the beginning of the year of change and should start
with the current book value of the underlying asset. No retroactive or retrospective calculations should be
made, and no adjustment should be made to retained earnings.
The correction of the failure to accrue warranty costs is treated as a correction of an error and thus as a
prior period adjustment.
Choices "a", "b", and "d" are incorrect, per the above Explanation: .

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