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NEW QUESTION: 1
Regarding the reversals of impairments of long-lived assets,
A. The IFRS allows the loss to be reversed regardless of whether the asset is held for use or sale.
B. The US GAAP disallows the loss to be reversed if the asset is categorized as held for sale.
C. The US GAAP allows the loss to be reversed if the asset is categorized as held for use.
Answer: A
Explanation:
The US GAAP disallows the loss to be reversed if the asset is categorized as held for use, and allows if the asset is categorized as held for sale.

NEW QUESTION: 2
あなたの会社はAzure DevOpsにプロジェクトを持っています。
Azure Resource Managerテンプレートを使用してリソースを展開するリリースパイプラインを作成する予定です。
テンプレートはAzure Key Vaultに格納されている秘密を参照します。
展開中にKey Vaultに格納されている秘密にアクセスするためのソリューションを推奨する必要があります。解決策は、最小特権の原則を使用する必要があります。
あなたは推薦に何を含めるべきですか？答えるには、適切な設定を正しいターゲットにドラッグします。各設定は、1回、複数回、またはまったく使用しないことができます。コンテンツを表示するには、ペイン間の分割バーをドラッグするか、スクロールする必要があります。
注：それぞれ正しい選択は1ポイントの価値があります。

Answer:
Explanation:

Explanation:
Box 1: A key Vault advanced access policy

Box 2: RBAC
Management plane access control uses RBAC.
The management plane consists of operations that affect the key vault itself, such as:
* Creating or deleting a key vault.
* Getting a list of vaults in a subscription.
* Retrieving Key Vault properties (such as SKU and tags).
* Setting Key Vault access policies that control user and application access to keys and secrets.
References:
https://docs.microsoft.com/en-us/azure/azure-resource-manager/resource-manager-tutorial-use-key-vault

NEW QUESTION: 3
Which of the following computer hardware devices allows for an immediate update of merchandise inventory in a retail environment?
A. Inventory control terminal.
B. Monitor.
C. Point-of-sale terminal.
D. Video display terminal.
Answer: C
Explanation:
Point-of-sale terminals capture data by optical scanning or by keying. The data are then transmitted to a CPU. The system permits collection of sales data, updating and ordering of inventory, pricing at the point of sale, and checking of customer credit cards.

NEW QUESTION: 4
View the Exhibit and examine the structure of the SALES and PRODUCTS tables. (Choose two.)

In the SALES table, PROD_ID is the foreign key referencing PROD_ID in the PRODUCTS table. You must list each product ID and the number of times it has been sold.
Examine this query which is missing a JOIN operator:

Which two JOIN operations can be used to obtain the required output? (Choose two.)
A. JOIN
B. LEFT OUTER JOIN
C. FULL OUTER JOIN
D. RIGHT OUTER JOIN
Answer: B,C