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NEW QUESTION: 1
Which of the following statements about hedge accounting is not correct?
A. Hedge accounting enables gains and losses on a hedging instrument to be recognised in the income statement in the same period as offsetting losses and gains on the hedged item.
B. Strict criteria must be met at inception and throughout the term of the hedge relationship in order for hedge accounting to be applied.
C. A prerequisite for hedge accounting is that a hedging instrument is designated as an offset to changes in the fair value or cash flows of a hedged item.
D. If one of the criteria for hedge accounting is no longer met, there is an option to discontinue hedge accounting.
Answer: D
NEW QUESTION: 2
The Advanced Encryption Standard (Rijndael) block cipher
requirements regarding keys and block sizes have now evolved to
which configuration?
A. Both the key and block sizes can be 128, 192, and 256 bits each.
B. The block size is 128 bits, and the key can be 128, 192, or 256 bits.
C. The block size is 128 bits, and the key size is 128 bits.
D. The key size is 128 bits, and the block size can be 128, 192, or 256 bits.
Answer: B
Explanation:
AES is comprised of the three key sizes, 128, 192, and 256 bits with
a fixed block size of 128 bits. The Advanced Encryption Standard
(AES) was announced on November 26, 2001 , as Federal Information
Processing Standard Publication (FIPS PUB 197). FIPS PUB 197 states
that This standard may be used by Federal departments and agencies
when an agency determines that sensitive (unclassified) information
(as defined in P.L. 100-235) requires cryptographic protection.
Other FIPS-approved cryptographic algorithms may be used in addition
to, or in lieu of, this standard. Depending upon which of the
three keys is used, the standard may be referred to as AES-128,
AES-192 or AES-256.
The number of rounds used in the Rijndael cipher is a function of
the key size as follows:
256-bit key 14 rounds
192-bit key 12 rounds
128-bit key 10 rounds
Rijndael has a symmetric and parallel structure that provides for
flexibility of implementation and resistance to cryptanalytic attacks.
Attacks on Rijndael would involve the use of differential and linear cryptanalysis.
NEW QUESTION: 3
How do you define Technical Steganography?
A. Steganography that utilizes written natural language to hide the message in the carrier in some non-obvious ways
B. Steganography that utilizes written JAVA language to hide the message in the carrier in some non-obvious ways
C. Steganography that uses physical or chemical means to hide the existence of a message
D. Steganography that utilizes visual symbols or signs to hide secret messages
Answer: C
NEW QUESTION: 4
A transformation file has the option CONVERT_INTERNAL = NO. The records pertaining to account ACCPAY should not be loaded through your data management package.
How do you configure the conversion file?
A. Enter ACCPAY in the internal column and *SKIP in the external column.
B. Enter ACCPAY in the external column and *SKIP in the internal column.
C. Enter ACCPAY in the external column and %EXTERNAL% in the internal column.
D. Enter ACCPAY in the internal column and %EXTERNAL% in the external column.
Answer: B
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