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NEW QUESTION: 1
How should the effect of a change in accounting estimate be accounted for?
A. By restating amounts reported in financial statements of prior periods.
B. In the period of change and future periods if the change affects both.
C. By reporting pro forma amounts for prior periods.
D. As a prior period adjustment to beginning retained earnings.
Answer: B
Explanation:
Choice "d" is correct, a "change in accounting estimate" affects only the current and subsequent (future)
periods, if the change affects both. It does not affect "prior periods," nor "retained earnings." Choice "a" is
incorrect. Restating prior years' financial statements is required when comparative financial statements
are shown for prior period adjustments of "corrections of errors," "changes in entities," and changes in
accounting principle. Choices "b" and "c" are incorrect. A "change in accounting estimate" does not affect
prior periods.

NEW QUESTION: 2
A company is refactoring an existing website to use Web services clients. The application retrieves lists of parts and displays them to the users in a browser window. Previously, the data was stored as files on the web server and, in order to access the files, the user would simply click on a hyperlink. Now the data must be dynamically generated via a service that another developer has created. They want the easiest way to refactor their website to use Web services. Which three client-side technologies should they use? (Choose three.)
A. XML
B. REST
C. Javascript
D. JAVA
E. SOAP
F. JSON
Answer: B,C,F

NEW QUESTION: 3
What are the two things that can be used to submit documents stored to FileNet Content Manager for Content Analyzer processing?
A. Content federation timer
B. Check-in event handler
C. Case Monitor task
D. Business document triggering
E. Sweep job
Answer: B,E