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NEW QUESTION: 1
According to the American institute of Certified Public Accountants (AICPA), the term financial statement refers to:
A. "A presentation of financial
data, including accompanying notes, derived from accounting records and obligations at a point in time or the changes therein for a period of time in conformity with a comprehensive basis of accounting."
B. "A presentation
of financial data,
including
accompanying notes, derived
from accounting records and intended to communicate any entity's financial resources or obligations at a point in time or the changes therein for a period of time in reality with a brief basis of accounting."
C. "A presentation
of financial data,
including
accompanying notes, derived
from accounting records and intended to communicate any entity's economic resources or obligations at a point in time or the changes therein for a period of time in conformity with a comprehensive basis of accounting."
D. "A presentation of internal accounting data, derived from accounting records and intended to communicate any entity's economic resources or obligations at a point in time or the changes therein for a period of time in conformity with a comprehensive basis of accounting."
Answer: C

NEW QUESTION: 2
What are the limitations of number of top-level categories and number of children for any given category?
A. Unlimited and Unlimited
B. 10,000 and 10,000
C. 100 and 100
D. 100 and Unlimited
Answer: A

NEW QUESTION: 3
Welche der folgenden Auslöser sind Wartungstests?
a) Systemmigration von einer Plattform auf eine andere.
b) Stilllegung eines Systems.
c) Vorbereitung eines Audits eines Systems.
d) Änderungen an einem System.
e) Entwicklung eines völlig neuen Systems.
A. a, c und d.
B. b, c und e.
C. a, b und d.
D. a, d und e.
Answer: A