The _____ Guarantees That If a Portion of a Transaction

question 3

Multiple Choice

The _____ guarantees that if a portion of a transaction operation cannot be committed, all changes made at the other sites participating in the transaction will be undone to maintain a consistent database state.

• A) DO-UNDO-REDO protocol
• B) two-phase commit protocol (2PC)
• C) coordinator protocol
• D) write-ahead protocol

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Definitions:

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for financial reporting globally.

Disclosure Requirements

Regulatory mandates that obligate companies to reveal certain financial and operation-related information to ensure transparency and protect investors.

Financial Results

The outcome of a company's operations in terms of revenue, expenses, and net income for a specific period.

Income-smoothing

A strategy used by companies to stabilize their earnings over a period by using reserves to reduce fluctuations in income.