Each of the following questions names an item. Select the correct description of the item from this list. Indicate your selection by entering the letter of the description. DescriptionsA. Provides preliminary information to investors about an upcoming issue. B. Informs investors of an upcoming offering. C. Required annual filing to the SEC. D. Discloses unscheduled material events. E. Includes amendments to the Securities Act, additional disclosure requirements, and other current issues regarding accounting and auditing principles and standards. F. Results in a thorough examination by the SEC of a registration statement. G. Issued by the staff of the SEC and contains differences that must be corrected in a registration statement before the securities may be offered or sale. H.
Quarterly report to SEC. I. Includes new or revised administrative practices and interpretations used in reviewing financial statements. J. Includes the results of actions taken against accountants or other participants because false or misleading statements were filed. K. Includes Regulations S-X and S-K. Accounting and Auditing Enforcement Releases
What will be an ideal response?
Answer: J
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Unlike GAAP, IFRS encourage the disclosure of all of the following except
A) reconciliation of net income to operating cash flows when the direct method is used in the cash flow statement. B) undrawn borrowing capacity available for operating activities. C) separation of cash flows that increase operating capacity from those that maintain operating capacity. D) operating, investing, and financing activities by segment.
Beth and Diana have been workplace friends for several years, but recently, Diana became upset with Beth when Beth told Diana’s boss that Diana was looking for other jobs. Over time, Diana slowly stopped communicating with Beth at all, aside from when necessary for work-related tasks, and their friendship ultimately ended. How did their friendship end?
a. state-of-relationship talk b. depersonalization c. cost escalation d. cold shouldering
Conversion costs are usually incurred evenly throughout a process
Indicate whether the statement is true or false
From a strategy-implementing/strategy-executing perspective, operating budget allocations should
A. be linked to the costs of performing value chain activities as determined by benchmarking against best-in-industry competitors. B. be strategy-driven and based on how much each organizational unit needs to carry out its piece of the strategic plan efficiently and effectively. C. primarily be based on the number of new strategic initiatives being implemented in each operating department. D. be based on the number of people employed in each of the divisions. E. depend on how much stretch there is in each department's objectives and what additional resources are needed to help reach these performance targets.