Which of the following is not true?
a. Gains (losses) are increases (decreases) in assets from peripheral or incidental transactions of an entity and from other transactions and events affecting the entity except those that result from revenues (expenses) or investments by (distributions to) owners.
b. Firms usually report gains and losses from sales of assets or settlements of liabilities at a net amount; that is, equal to the difference between the net asset received and the carrying value of the asset sold or between the net asset given and the carrying value of the liability settled.
c. Gains and losses may arise from the remeasurement of assets and liabilities.
d. Firms realize gains and losses when they sell or exchange assets or settle liabilities in market transactions.
e. Firms recognize gains and losses when those items enter the measurement of net income or other comprehensive income.
A
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Relying on field sales personnel to provide estimates of customer needs is referred to as which type of qualitative forecasting technique?
a. Consumer surveys b. Delphi method c. Jury of executive opinion d. Sale force estimates
Which statement about critical chain methodology is BEST?
A) Activity durations estimated at a 50% level of successful completion are shorter than those estimated at a 90% level of successful completion. B) Aggregated activity durations at a 90% level of successful completion are shorter than aggregated activity durations at a 50% level of successful completion. C) The total safety buffer for aggregated activity durations is smaller than the sum of safety buffers for individual activity durations at any likely level estimate. D) None of these statements is correct.
The management approach, ________, involves collecting performance information not only from the supervisor but also from anyone else who might have firsthand knowledge about the employee's performance behaviors.
A. 360-degree feedback B. behaviorally anchored rating scales C. management by objectives D. forced ranking E. benchmarking
Refer to Table 4-2. The Debt to Equity ratio for 2008 was approximately
A) 1.95. B) 0.51. C) 0.95. D) 2.05. E) 1.05.