Four characteristics are used to differentiate services from goods. Which of the following is NOT one of those characteristics?
A) intangibility
B) perishability
C) variability
D) personalization
E) inseparability
D
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The retrospective methodology is more inclusive and disciplined than past lessons learned approaches.
Answer the following statement true (T) or false (F)
A quick look at a scattergraph of cost versus activity can reveal that there is little relation between the cost and the activity or that the relation is something other than a simple straight line. In such cases, least square regression is highly recommended for estimating fixed and variable costs.
Answer the following statement true (T) or false (F)
If a defamatory message is sent by e-mail, the e-mail server company, such as AOL, is unlikely to be liable for defamation
a. True b. False Indicate whether the statement is true or false
How does the accounting for Other Comprehensive Income differ between the International Financial Reporting Standards (IFRS) and the Accounting Standards for Private Enterprises (ASPE)?
A) There is no difference between accounting for Other Comprehensive Income under IFRS and under ASPE. B) Under ASPE, realized gains are transferred from Other Comprehensive Income to net income when realized; under IFRS realized gains are transferred from Other Comprehensive Income directly to Retained Earnings. C) Under IFRS, realized gains are transferred from Other Comprehensive Income to net income when realized; under ASPE realized gains are transferred from Other Comprehensive Income directly to Retained Earnings. D) The Accounting Standards for Private Enterprises do not recognize Other Comprehensive Income.