All of the following statements are true except:

a. The criteria to determine whether a lease contract should be considered a capital lease are applied in a more rigid way under U.S. GAAP than IFRS.
b. The criteria to determine whether a lease contract should be considered a capital lease are applied in a more rigid way under IFRS than U.S. GAAP.
c. The lease criteria under IFRS are to be used as guidelines rather than rules.
d. IFRS requires more accounting judgment than U.S. GAAP in the determination of whether a lease is classified as an operating lease or a capital lease.


b

Business

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In an effort to capture key employees from competitors, firms may attract the symbolic leader of a group within a competing firm and hope others will follow. This has been termed

A. strategically competitive hiring. B. knowledge integration. C. the Pied Piper effect. D. the Columbus effect.

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The difference between the asked price and the bid price is known as the spread

Indicate whether the statement is true or false

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When individuals in a sample of 150 were asked whether or not they supported capital punishment, the following information was obtained. Do you supportcapital punishment? Number ofindividuals Yes 45 No 55 No Opinion 50 ? We are interested in determining whether or not the opinions of the individuals (as to Yes, No, and No Opinion) are uniformly distributed. The calculated value for the test statistic equals

A. 2. B. -2. C. 1. D. 4.

Business

Agent-based modeling is best for all the following types of problem features EXCEPT

A) many interrelated factors. B) low uncertainty. C) irregular data. D) complex interactions.

Business