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NEW QUESTION: 1
참고 :이 질문은 동일한 시나리오를 제시하는 일련의 질문 중 일부입니다. 시리즈의 각 질문에는 명시된 목표를 달성 할 수있는 고유 한 솔루션이 포함되어 있습니다. 일부 질문 세트에는 하나 이상의 올바른 해결책이있을 수 있지만 다른 질문 세트에는 올바른 해결책이 없을 수 있습니다.
이 섹션의 질문에 답하면 다시 돌아올 수 없습니다. 결과적으로 이러한 질문은 검토 화면에 나타나지 않습니다.
정책에 따라 인증 이벤트가 트리거되고 처리되는지 확인해야 합니다.
해결 방법 : Azure Event Hub에 메시지를 전달하는 모든 인증에 대해 새로운 Azure Event Grid 구독을 만듭니다. 구독을 사용하여 로그 아웃 이벤트를 처리합니다.
솔루션이 목표를 달성합니까?
A. 아니오
B. 예
Answer: A
Explanation:
Explanation
Use a separate Azure Event Grid topics and subscriptions for sign-in and sign-out events.
Scenario: Authentication events are used to monitor users signing in and signing out. All authentication events must be processed by Policy service. Sign outs must be processed as quickly as possible.
NEW QUESTION: 2
Who wrote "Edgeless City in 2002?
A. Joel Garreau
B. Allan Jacobs
C. Robert Lang
D. Andres Duany
Answer: C
Explanation:
Explanation
B. wrote Edge Cities in 1991
C. wrote Making City Planning Work in 1985
D. advocate for new urbanism or neotraditional design
NEW QUESTION: 3
Kevin Rathbun, CFA, is a financial analyst at a major brokerage firm. His supervisor, Elizabeth Mao, CFA, asks him to analyze the financial position of Wayland, Inc. (Wayland), a manufacturer of components for high quality optic transmission systems. Mao also inquires about the impact of any unconsolidated investments.
On December 31,2007, Wayland purchased a 35% ownership interest in a strategic new firm called Optimax for $300,000 cash. The pre-acquisition balance sheets of both firms are found in Exhibit 1.
On the acquisition date, all of Optimax's assets and liabilities were stated on its balance sheet at their fair values except for its property, plant, and equipment (PP&E), which had a fair value of $1.2 million. The remaining useful life of the PP&E is ten years with no salvage value. Both firms use the straight-line depreciation method.
For the year ended 2008, Optimax reported net income of $250,000 and paid dividends of $100,000.
During the first quarter of 2009, Optimax sold goods to Wayland and recognized $15,000 of profit from the sale. At the end of the quarter, half of the goods purchased from Optimax remained in Wayland's inventory.
Wayland currently uses the equity method to account for its investment in Optimax. However, given the potential significance of the investment in the future, Rathbun believes that a proportionate consolidation of Optimax may give a clearer picture of the financial and operating characteristics of Wayland.
Rathbun also notes that Wayland owns shares in Vanry, Inc. (Vanry). Rathbun gathers the data in Exhibit 2 from Wayland's financial statements. The year-end portfolio value is the market value of all Vanry shares held on December 31. All security transactions occurred on July 1, and the transaction price is the price that Wayland actually paid for the shares acquired. Vanry pays a cash dividend of $1 per share at the end of each year. Wayland expects to sell its investment in Vanry in the near term and accounts for it as held- for-trading.
Wayland owns some publicly traded bonds of the Rotor Corporation that it reports as held-to-maturity securities.
Regarding the Rotor Corporation bonds, Wayland would have the option to report them at fair value rather than as held-to-maturity under:
A. IFRS only.
B. neither IFRS nor U.S. GAAP.
C. both IFRS and U.S. GAAP.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The fair value option is available under both IFRS and U.S. GAAP. (Study Session 5. LOS 21.a)