Individuals who believe that negotiating ability can be changed and improved are labeled
A. entity theorists.
B. incremental theorists.
C. entirety theorists.
D. None of these options is correct.
Answer: B
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Adjusting entries are made
A) to match the consumption of prepaid assets against current revenues. B) to record accrued expenses. C) to record estimated items, such as depreciation. D) for all of these reasons.
What is buyer power?
A. High when it is easy for new competitors to enter a market and low when there are significant entry barriers to joining a market. B. High when there are many alternatives to a product or service and low when there are few alternatives from which to choose. C. The suppliers' ability to influence the prices they charge for supplies (including materials, labor, and services). D. The ability of buyers to affect the price they must pay for an item.
Typically, negotiators first meet with their constituency at the front table to define their collective interests and objectives, and then meet with opposing negotiators at the back table.
Answer the following statement true (T) or false (F)
Which of the following is/are true?
a. U.S. GAAP and IFRS allow firms to choose whether to designate a particular derivative as a hedge, and therefore eligible for hedge accounting. b. Firms remeasure derivatives not designated as a hedge to fair value at every balance sheet date and include changes in fair value in net income. c. For a derivative designated as a hedge, firms must further designate it as hedging the risk of a change in fair value (fair value hedges) or a change in cash flows (cash flow hedges). d. all of the above e. none of the above