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NEW QUESTION: 1
In November of the current year, the vice-president of a local bank reviews the bank's mortgage portfolio prior to the December 31 year-end. The bank's largest client has mortgages on buildings in three cities. The client has incurred net losses for the past 3 years and is now experiencing serious cash flow problems. For the past 6 months, no payments have been made on any of the three mortgages. The vice-president reluctantly concludes that it is probable that the full amount of principal and interest will not be collected. What is the impact of this conclusion on the local bank's current year financial statements?
A. The carrying amount of the mortgages should be reduced, with a charge directly to retained earnings.
B. Contingency note disclosure of a possible impairment is required.
C. The carrying amount of the mortgages should be reduced, with a charge to the income statement
D. No accounting or disclosure of a possible loss in value is necessary.
Answer: C
Explanation:
A financial asset, such as a lender's mortgage receivable, is impaired if its carrying amount at the balance sheet date exceeds its estimated recoverable amount If it is probable that all amounts due on such a held-to-maturity investment a financial asset carried at amortized cost) cannot be collected, the loss should be included in profit or loss_ The loss equals the difference between the carrying amount and the present value of the expected future cash flows discounted at the original effective interest rate. The carrying amount of the asset should be reduced to its estimated recoverable amount directly or by crediting an allowance account.
NEW QUESTION: 2
ビジネスモデルをサポートするために小規模ベンダーによって開発されたカスタムソフトウェア製品の購入に関する組織計画。 この依存関係を生み出すことに関連して、長期的なリスクとなる可能性がある契約上の合意の一部として、どのような独自の検討がなされるべきですか?
A. 技術文書へのアクセス
B. ソフトウェアのソースコードの独立したレビューを要求する権利
C. ソースコードのエスクロー句
D. セキュリティ要件への準拠に関する声明を要求するデューデリジェンスフォーム
Answer: B
NEW QUESTION: 3
ワイヤレスローカルエリアネットワーク(LAN)テクノロジを使用する場合、最も重大なセキュリティリスクは何ですか?
A. データパケットのなりすまし
B. セッションハイジャック
C. 不正アクセスポイント
D. 中間者攻撃
Answer: C
Explanation:
説明
不正なアクセスポイントは正当なアクセスポイントになりすますリスクは、正当なユーザーがこのアクセスポイントを介して接続し、トラフィックを監視する可能性があることです。他のすべての選択は、ワイヤレスローカルエリアネットワーク(LAN)テクノロジの使用に依存しません。
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