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NEW QUESTION: 1
Income tax-basis financial statements differ from those prepared under GAAP in that income tax-basis
financial statements:
A. Include detailed information about current and deferred income tax liabilities.
B. Recognize certain revenues and expenses in different reporting periods.
C. Contain no disclosures about capital and operating lease transactions.
D. Do not include nontaxable revenues and nondeductible expenses in determining income.
Answer: B
Explanation:
Choice "d" is correct. Income tax-basis financial statements recognize events when taxable income or
deductible expenses are recognized on the entity's tax return. Non-taxable income and non-deductible
expenses are shown on the financial statement and included in the determination of income (and become
M-1 adjustments to arrive at taxable income). Please Note: This question appeared in the releases for
1 999 in FARE; however, it may also apply to OCBOA financial statements discussed in the Auditing
textbook. The question did not apply well to any FARE CSO line item, so we included it here so that you
could read the Explanation: and learn from it.
NEW QUESTION: 2
You need to implement the Views\RunLog\_CalculatePace.cshtml partial view from Views\Runlog
\GetLog.cshtml to display the runner's average mile pace.
How should you implement the view? (To answer, drag the appropriate code segments to the correct location or locations. Each code segment may be used once, more than once, or not at all. You may need to drag the split bar between panes or scroll to view content.)
Answer:
Explanation:
Explanation
NEW QUESTION: 3
Which of the following is not a physical control for physical security?
A. training
B. fences
C. lighting
D. facility construction materials
Answer: A
Explanation:
Explanation/Reference:
Some physical controls include fences, lights, locks, and facility construction materials. Some administrative controls include facility selection and construction, facility management, personnel controls, training, and emergency response and procedures.
From: HARRIS, Shon, All-In-One CISSP Certification Exam Guide, McGraw-Hill/Osborne, 3rd. Ed., Chapter 6, page 403.
NEW QUESTION: 4
Which of the following correctly explains the term "progressive elaboration'?
A. Project specifications becoming more explicit and detailed as the project progresses
B. Elaborate tracking of the project specifications with a change control system
C. Changing project specifications continuously
D. Elaborate tracking of the project progress
Answer: A