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NEW QUESTION: 1
In Ad-Hoc Reporting. What does the inclusive Succession report do?
Please choose the correct answer.
Response:
A. It reports on all positions in the system.
B. It reports on only Positions with at least one Successor.
C. It reports on only active Positions.
D. It reports on only Positions marked as critical
Answer: C

NEW QUESTION: 2
更新のために回帰テストとユーザー通知プロセスを構成する必要があります。
何を使うべきですか？答えるには、適切なツールまたはアプリを正しいシナリオにドラッグします。各ツールまたはアプリは、1回使用することも、複数回使用することも、まったく使用しないこともできます。コンテンツを表示するには、分割バーをペイン間でドラッグするか、スクロールする必要がある場合があります。
注：正しい選択はそれぞれ1ポイントの価値があります。

Answer:
Explanation:

Explanation

NEW QUESTION: 3
Stanley Bostwick, CFA, is a business services industry analyst with Mortonworld Financial. Currently, his attention is focused on the 2008 financial statements of Global Oilfield Supply, particularly the footnote disclosures related to the company's employee benefit plans. Bostwick would like to adjust the financial statements to reflect the actual economic status of the pension plans and analyze the effect on the reported results of changes in assumptions the company used to estimate the projected benefit obligation (PBO) and net pension cost. But first, Bostwick must familiarize himself with the differences in the accounting for defined contribution and defined benefit pension plans.
Global Oilfield's financial statements are prepared in accordance with International Financial Reporting Standards (IFRS). Excerpts from the company's annual report are shown in the following exhibits.


Which of the following best describes the effects of a decrease in the rate of compensation growth during
2009 all else equal? Global Oilfield's:
A. service cost is lower and the accumulated benefit obligation is higher.
B. pension expense is lower and the plan assets are higher.
C. net income is higher and the funded status is higher.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
A decrease in the compensation growth rate will reduce service cost. Lower service cost will result in lower pension expense and, thus, higher net income. Lowering the compensation growth rate will also reduce the PBO. A lower PBO will increase the funded status of the plan (make the plan appear more funded).
The compensation growth rate has no effect on the ABO and plan assets. (Study Session 6, LOS 22.c)