An increase in the tax rate causes the balance sheet value of a deferred tax asset to:
A. decrease.
B. increase.
C. Remain unchanged.
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According to U.S. GAAP, the coupon payment on a bond is:
A. Reported as an operating cash outflow.
B. Reported as a financing cash outflow.
C. Reported as part operating cash outflow and part financing cash outflow.
Issuing bonds would be classified as:
A. Investing cash flow.
B. Financing cash flow.
C. No cash flow impact.
Under U.S. GAAP, dividends received from investments would be classified as:
A. Operating cash flow.
B. Investing cash flow.
C. Financing cash flow.
Which of the following is least likely considered in determining the useful life an intangible asset？
A. Initial cost.
B. Legal,regulatory,or contractual provisions.
C. Provisions for renewal or extension.
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