Which of the following is/are true?
a. Subsequent to the acquisition of a derivative, the firm may report changes in fair value of derivatives in Other Comprehensive Income.
b. Subsequent to the acquisition of a derivative, the firm may report changes in fair value of derivatives but they have no effect on any lines of the statement of cash flows.
c. As the derivative transaction settles, some of the settlements involve net cash flow.
d. As the derivative transaction settles, derivatives with cash settlement can involve cash flows even when the firm uses them as a hedge; often, however, the cash inflow or outflow from the derivative usually offsets another cash outflow or inflow from the other side of the hedge.
e. all of the above
E
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Calvin laid off two of his employees this morning, and he is scheduled to lay off another employee within an hour. In reflecting on what went well or did not go well during the earlier termination interviews, Calvin realized he did everything correctly, EXCEPT he
A. completed the termination interviews within 15 minutes. B. allowed time for debate. C. had a human resources representative present as a witness. D. expressed appreciation for what the employees had contributed. E. provided written explanations of severance benefits.
Answer the following statement(s) true (T) or false (F)
12. As a sole proprietorship, the owner is held personally liable for any problems the business incurs. 13. Fair use is a clearly defined area in U.S. law with absolute rules and boundaries. 14. A sole proprietorship is rarely the correct choice of legal structure for startups. 15. In a general partnership, if one partner is responsible for running the company into the ground, the other partner is not considered liable. 16. In a C corporation, the shareholders, not the corporation, are legally liable for a company’s actions. 17. Both the C-corp and the S-corp have to deal with double taxation, as there are two levels of tax to pay for both types of legal structures. 18. A disadvantage of a C corporation is that it cannot survive after the demise of its owners.
Which of the following is usually the most expensive way to collect data from consumers?
A. online surveys B. personal interviews C. e-mail surveys D. telephone surveys E. mail surveys
Which of the following is NOT true regarding period order quantity method (POQ) of lot sizing?
A) POQ is better suited to lumpy demand than EOQ. B) The order quantity is constant. C) POQ is derived directly from the EOQ. D) The time interval of inventory coverage is constant. E) POQ and EOQ will try to order the same number of times per year.