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NEW QUESTION: 1
기업은 운영 및 재무 적으로 구분되는 별도의 주요 비즈니스 라인을 나타내는 기업의 구성 요소 전체를 처분 할 세부적이고 공식적인 계획을 공개적으로 발표했습니다. 다음 중 발표 이후에 공개해야 할 사항은 무엇입니까?
A. 특별한 아이템으로.
B. 지속적인 작업의 일부로.
C. 중단 된 작업으로.
D. 이전 기간 항목으로.
Answer: C
Explanation:
A separate major line of business or geographical operating area that is distinct for operational and reporting purposes is a component of an entity. Thus, its disposal qualifies to be reported.

NEW QUESTION: 2
Company P paid US $600,000 for all of the outstand ordinary stock of Company S in a business combination initiated and completed initiated and completed in the current year.
At that time, Company S had the following condensed balance sheet.

The fair value of the plant and equipment was US $120,000 more than its carrying amount. The fair values and carrying amounts were equal for all other assets and liabilities. What amount of goodwill, related to Company S's acquisition, should Company P report in its consolidated balance sheet?
A. US $40,000
B. US $160,000
C. US $120,000
D. US $80,000
Answer: A
Explanation:
Under the acquisition methods, assets acquired and liabilities assumed should be recorded at their acquisition-date fair values. Any excess of the sum of the considerations transferred, any noncontrolling interest, and any previously held equity interest over the fair value of the net assets acquired is recorded as goodwill. After adjusting the net plant and equipment, and given that other items are stated at fair value, the fair value of the net assets acquired is US $560,000 [$80,000 current assets +$760,000 + $120,000) plant and equipment- $400,000 liabilities]. Hence, goodwill is US $40,000$600,000 consideration
$560,000).

NEW QUESTION: 3
You have a server named Server1 that runs Windows Server 2016.
The server has an application named App1. App1 writes entries to the Application event log when errors are encountered. The events have IDs of either 111 or 112.
You need to restart the service whenever either of these events is logged.
What should you do?
A. From Windows PowerShell, run the Get-SMServerEvent cmdlet and pipe the output to the Start- NetEventSession cmdlet.
B. From Task Scheduler, use Create Task to create one task that includes triggers for both event IDs.
C. From Windows PowerShell, run the Get-Event cmdlet and pipe the output to the Start- NetEventSession cmdlet.
D. From Event Viewer, create a subscription that has a filter for the event IDs.
Answer: B