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NEW QUESTION: 1
A US company has offices throughout the US and in Europe. What accounting rules are the company required to use?
A. Generally Accepted Accounting Principles
B. International Financial Reporting Standards
C. American Institute of Certified Public Accountants rules
D. Securities Exchange Act rules
Answer: A
Explanation:
Explanation/Reference:
Answer option D is correct.
US-based companies are required to use the Generally Accepted Accounting Principles (GAAP) rules. In
2008, the SEC began to consider allowing companies to use the International Financial Reporting Standards.
Answer option A is incorrect. The American Institute of Certified Public Accountants created the GAAP rules.
Answer option B is incorrect. International Financial Reporting Standards are being considered to standardize accounting practices worldwide.
Answer option C is incorrect. The Securities Exchange Act rules aren't valid rules. This act of 134 gave authority to the Securities and Exchange Commission (SEC) for overseeing accounting standards or publicly traded companies.
Reference: Professional in Human Resources Certification Study Guide, Sybex, ISBN: 978-0-470-43096-5.
Chapter Four: Workforce Planning and Employment. Official PHR and SPHR Certification Guide, HR Certification Institute, ISBN: 978-1-586-44149-4, Section III, The US Body of Knowledge.
Chapter: Business Management and Strategy
Objective: Organizations
NEW QUESTION: 2
Answer:
Explanation:
Explanation
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NEW QUESTION: 3
A. No
B. Yes, if it is a local secondary index
C. Yes, if it is a Global secondary index
D. Yes, if it is a primary hash key index
Answer: A
Explanation:
Currently, in DynamoDB, an index cannot be modified once it is created.
Reference: http://aws.amazon.com/dynamodb/faqs/#security_anchor