Which of the following is NOT a part of a corporation's annual report?
A) report of independent registered public accounting firm
B) MD&A
C) notes to financial statements
D) employees' pay rates
D) employees' pay rates
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Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud
Indicate whether the statement is true or false
Leaders are designations placed in the left-hand column of a table
Indicate whether the statement is true or false
Which of the following is/are not true regarding the classification of redeemable preferred shares on the balance sheet?
a. The classification of redeemable preferred shares on the balance sheet depends on the conditions for redemption. b. If only the issuing firm has the option to redeem, then the preferred shares are part of its shareholders' equity. c. If the issuing firm must redeem the preferred shares (so-called "mandatory redemption"), either at a specified time or upon a specified condition certain to occur, the issuing firm treats the preferred shares as its shareholders' equity. d. If the preferred shareholders have the option to require redemption, then the preferred shares appear between liabilities and shareholders' equity under U.S. GAAP. e. If the preferred shareholders have the option to require redemption, then the preferred shares appear between liabilities and shareholders' equity under IFRS.
Which of the following statements related to verbal expressions is incorrect?
a. The U.S. expression, "Don't mention it," in response to a favor is viewed as rude by persons of other cultures. b. The U.S. expression, "How's it going?" is confusing for persons for whom English is a second language. c. Small talk often includes comments about the weather. d. In the United States small talk may include discussions of one's family or personal life.