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NEW QUESTION: 1
From the activities given, which is the latest step in sequence of the Scrum framework?
A. Sprint review
B. Daily scrum
C. Sprint planning
D. Sprint retrospective
Answer: D

NEW QUESTION: 2
If an accounting change has no material effect on the financial statements in the current year, but the
change is reasonably certain to have a material effect in later years, the change should be:
A. Treated as a subsequent event.
B. Disclosed in the notes to the financial statements and referred to in the auditor's report for the current
year.
C. Treated as a consistency modification in the auditor's report for the current year.
D. Disclosed in the notes to the financial statements of the current year.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If an accounting change does not have a material effect on the FS of the current
year, it will be disclosed in the notes to the FS for the current year, but no modification of the auditor's
report is necessary.
Choices "A" and "C" are incorrect. If the change in accounting principle were material for the current year,
it would be treated as a consistency modification in the auditor's report for the current year. Since there is
no material effect in the current year, no modification to the auditor's report is required.
Choice "D" is incorrect. A change in accounting principle is not a "subsequent event."


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C-S4HDEV1909 SAP Certified Development Associate - Programming in SAP S/4HANA, for SAP NetWeaver ABAP Programmer

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