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NEW QUESTION: 1
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.
What was the most likely cause of the actuarial gain reported in the reconciliation of the projected benefit obligation for the year ended 2008?
A. Increase in the discount rate.
B. Increase in the average life expectancy of the participating employees.
C. Decrease in the expected rate of return.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
At rhe end of 2008, Global Oilfield reporred a net pension asset of €7,222 in accordance with IFRS. Under SFAS No. 158, Global Oilfields funded status of €2,524 should be reported on the balance sheet. Thus, it is necessary to reduce the net pension asset by €4,698 (€7,222 as reported - €2,524 funded status). In order for the accounting equation to balance, it is also necessary to reduce equity by €4,698. (Study Session 6, LOS22.d)
NEW QUESTION: 2
An application generates 500 random 8 KiB IOPS with a R/W ratio of 3:1. An asynchronous mirror is started on the application LUN. The update cycle is configured to be 30 minutes, and updates take 15 minutes to complete. Assume that the data rate is constant.
What is the minimum space that should be configured for the Reserved LUN Pool on the secondary VNX?
A. 879 MiB
B. 14,064 MiB
C. 7,032 MiB
D. 16,250 MiB
Answer: C
NEW QUESTION: 3
A customer asks you to propose the most appropriate solution for this set of requirements:
1. We need a disaster recovery solution that enables us to fail over from our production database with zero data loss.
2. We want to generate reports from the proposed standby database at the same time that it is used for other purposes.
3. Developers may need to test occasionally on a copy of the live database.
You have to already confirmed that there are no unsupported data types on the primary database.
Which two solutions would you recommend? (Choose two.)
A. a remote physical standby database with RedoRoutes via a far sync instance
B. a read mostly implementation of a physical standby database
C. a physical standby database with real-time query enabled
D. a logical standby database
E. a snapshot standby database with synchronous redo transport
Answer: C,E
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