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Exam Code: CTAL-SEC_DACH

Exam Name: ISTQB Certified Tester Advanced Level. Security Tester

Version: V15.35

Q & A: 208 Questions and Answers

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NEW QUESTION: 1
All of your subsidiaries reside on the same application instance, but some of them require a different chart of accounts and/or accounting calendar and currency. There is no minority interest or partial ownerships.
What is Oracle's recommended approach to performing consolidations?
A. Translate balances to the corporate currency for ledgers not in the corporate currency, use General Ledger's Financial Reporting functionality to produce consolidated reports by balancing segment where each report represents a different subsidiary.
B. Create separate ledgers for each subsidiary that shares the same chart of accounts, calendar, currency, and accounting method. Create a separate elimination ledger to enter intercompany eliminations. Then creates a ledger set across all ledgers and report on the ledger set.
C. Translate balances to the corporate currency, create a chart of accounts mapping to the corporate chart of accounts, then transfer balances to the corporate consolidation ledger using the balance transfer program
D. Use Oracle Hyperion Financial Management for this type of complex consolidation.
Answer: C
Explanation:
Section: (none)
Explanation/Reference:

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