Which of the following measures reliability by administering two different yet comparable tests and then comparing the two test scores?

The private placement exception to registration of securities allows raising an unlimited amount

of capital from an unlimited number of accredited investors. Indicate whether the statement is true or false

Which of the following is not treated differently for the direct vs. indirect method of reporting cash flows?

A) share based compensation B) bad debts C) unrealized gains or losses for available-for-sale securities D) equity method adjustments