U.S. GAAP and IFRS require firms to account for minority, active investments, using the _____ method

a. cost
b. equity
c. fair market value
d. consolidation
e. lower of cost or market


B

Business

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Bill recently borrowed $50 from Ricardo for a couple of weeks. Bill, still short of cash, tells Ricardo, "I will wash and wax your car in exchange for the $50 I owe you." Ricardo tells Bill, "OK, that's great!" Ricardo's performance of his new duty will be:

a. an accord. b. a novation. c. a rescission. d. a satisfaction.

Business

A channel system in which the various members informally agree to cooperate with each other is called a(n) ________ system.

A. contractual channel B. traditional channel C. franchising D. administered channel E. dual distribution

Business

Amy Lambert's home is insured for $85,000 and her detached garage is destroyed by a windstorm. She hopes to collect $11,850 under her homeowner's policy. What will happen?

A) Amy will receive $11,850 under Coverage B: Other structures B) Amy will receive $11,850 under Coverage A: Dwelling C) Amy will receive $8,500 under Coverage B: Other structures D) Amy will receive $8,500 under Coverage A: Dwelling E) Amy will receive $11,850 under Coverage C: Personal property

Business

Property that is pledged to the lender in the event that a borrower cannot make his or her debt payment is called

A) points. B) interest. C) collateral. D) good faith money.

Business