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NEW QUESTION: 1
Which THREE of the following statements are true in relation to financial assets designated as fair value through profit or loss under IAS 39 Financial Instruments: Recognition and Measurement?
A. Once the asset has been subsequently measured to fair value an impairment review is undertaken.
B. The gain or loss on the subsequent measurement of these assets is recorded within profit for the year.
C. The gain or loss on the subsequent measurement of these assets is recorded within other comprehensive income.
D. Transaction costs in relation to these assets are expensed to profit or loss on acquisition.
E. Shares in another entity held for short term trading purposes fall within this category.
F. Transaction costs in relation to these assets are added to the initial cost of the asset on acquisition.
Answer: B,D,E

NEW QUESTION: 2
クラウドプロバイダーは、セキュリティ制御の設計と有効性について、現在および将来のクラウド顧客に高レベルの保証を提供することを目指しています。次の監査レポートのうち、クラウドプロバイダーがこの目標を達成するために最も適切なものとして選択するのはどれですか？
応答：
A. SAS-70
B. SOC 3
C. SOC 1
D. SOC 2
Answer: B

NEW QUESTION: 3
レイヤー2スイッチの機能を説明しているBESTは次のうちどれですか。
A. IPアドレスに基づいて同じサブネット内のパケットを切り替えます
B. MACアドレスに基づいて、同じサブネット内のパケットを切り替えます
C. IPアドレスに基づいて、異なるサブネット間でパケットを切り替えます
D. MACアドレスに基づいて、異なるサブネット間でパケットを切り替えます
Answer: B