U.S. GAAP and IFRS distinguish three categories of long-lived assets for purposes of measuring and recognizing impairment losses. The second category addresses intangibles, other than goodwill, not subject to amortization. This category does not include:
a. brand names.
b. trademarks.
c. franchise rights.
d. renewable licenses.
e. none of the above
C
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The introduction to a business speech should
A. get right to the point. B. contain at least one joke. C. contain a phrase like "I'm honored to be here." D. contain significant details of the presentation. E. contain an unrelated story to catch the interest of the audience.
Likert scales cannot measure attitudes and behavior.
Answer the following statement true (T) or false (F)
The Acme Global Corporation needed to hire 30 new advertising sales agents. The applicant pool consisted of 100 African-American males and 100 white males. Of the 200 applicants, Acme Global hired 10 of the African-American males and 20 of the white males. Is there evidence of disparate impact?
A. Yes, the selection rate of 20 percent is less than 80 percent, so the Four-Fifths Rule is not met B. Yes, the selection rate of 5 percent is less than 16 percent, so the Four-Fifths Rule is not met C. No, the selection rate of 20 percent is more than 5 percent, so the Four-Fifths Rule is met D. No, the selection rate of 10 percent is less than 80 percent, so the Four-Fifths Rule is met E. None of the above
Evan's Electronics Boutique sells a digital camera. The following information was reported for the digital camera last month: Sales$17,600Variable expenses 9,680Contribution margin 7,920Fixed expenses 3,600Net operating income$4,320 Evan's margin of safety in dollars and percentage are closest to:
A. $9,600 and 55% B. $9,600 and 120% C. $8,000 and 83% D. $8,000 and 45%