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Exam Code: MB-901

Exam Name: Microsoft Dynamics 365 Fundamentals

Certification Provider: Microsoft

Related Certification: Microsoft Dynamics 365 Fundamentals

MB-901 Microsoft Dynamics 365 Fundamentals

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You plan to allow users to run internal applications from outside the company's network. You have a Windows Server 2012 R2 that has the Active Directory Federation Services (AD FS) role installed. You must secure on-premises resources by using multi-factor authentication (MFA).
You need to design a solution to enforce different access levels for users with personal Windows 8.1 or iOS 8 devices.
Solution: You install a local instance of the MFA Server. You connect the instance to the Microsoft Azure MFA provider and then you use Microsoft Intune to manage personal devices.
Does this meet the goal?
A. No
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Answer: B
References: https://docs.microsoft.com/en-us/intune/multi-factor-authentication

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.

If Global Oilfield were to adopt U.S. pension accounting standards, what adjustment, if any, is necessary to its balance sheet at the end of 2008 assuming no taxes?
A. Decrease assets by €7,222, decrease liabilities €2,524, and decreaseequity by $4,698.
B. Decrease assets by €4,698 and decrease equity by €4,698.
C. No adjustment is necessary.
Answer: B
At rhe end of 2008, Global Oilfield reporred a net pension asset of €7,222 in accordance with IFRS. Under SFAS No. 158, Global Oilfields funded status of €2,524 should be reported on the balance sheet. Thus, it is necessary to reduce the net pension asset by €4,698 (€7,222 as reported - €2,524 funded status). In order for the accounting equation to balance, it is also necessary to reduce equity by €4,698. (Study Session 6, LOS22.d)

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