List and explain 1st, 2nd, 3rd, BCNF, 4th, and 5th normal forms
What will be an ideal response?
There are six different normal forms, all of which build upon each other. When a relation is in first normal form, all repeating groups have been removed. Second normal form means that any partial functional dependencies have been removed. A partial functional dependency occurs when a primary key is a composite key and a nonkey attribute is dependent upon part of the key. A relation is in third normal form when all transitive dependencies have been resolved. A transitive dependency occurs when one nonkey attribute is dependent upon another nonkey attribute. Boyce-Codd normal form removes any further dependencies that may result from anomalies. A relation is in fourth normal form when any dependencies from multivalued attributes have been removed. Fifth normal form removes any further anomalies.
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Relevant assertions for long-lived assets List the five management assertions relevant for long-lived assets and explain how each one is relevant
List five ways in which managers use a production cost report to make decisions for their companies.
What will be an ideal response?
Interest cost relating to defined-benefit pension plans represents the
a. increase in projected benefit obligation as a result of recomputing the firm's pension obligation when estimated turnover and other relevant factors related to the pension are reassessed. b. increase in the projected benefit obligation during the year resulting from all factors affecting the projected benefit obligation. c. increase in the projected benefit obligation from the beginning of the year to the end of the year solely due to the passage of time. d. expected return on the plan assets for the year.
The need for preliminary and addenda items is influenced by the length of the report and its formality
Indicate whether the statement is true or false