Which of the following is not included as a key characteristic of useful information in the International Accounting Standards Board's Framework?

A technical support call center recently decided to extend its hours of operations to include weekends, requiring employees to work different shifts to accommodate the schedule. This change would likely be characterized as ______ change.

Fill in the blank(s) with the appropriate word(s).

Which of the following is true of a contract with the no-arrival, no-sale term?

A) The buyer bears shipping costs and the risk of loss during transport. B) The seller does not have to deliver replacement goods to the buyer in case of damages. C) The seller does not have to bear the expense and risk of loss of the goods during transportation. D) The buyer has to arrange for the shipment to be handed over to a carrier.