From an exporter's perspective, why is an offset more attractive than a straight counterpurchase agreement?
A. It is the simplest countertrade arrangement.
B. It gives the exporter greater flexibility to choose the goods that it wishes to purchase.
C. It allows the use of a specialized third-party trading house.
D. It gives the exporter counterpurchase credits, which can be used to purchase goods from another country.
E. It allows direct exchange of goods and/or services between two parties without a cash transaction.
B
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The indirect and direct methods of preparing the statement of cash flows are identical except for the
A) operating activities section. B) investing activities section. C) financing activities section. D) significant noncash activities section.
Harvey Hadley conveyed a parcel of property in the city of Fairlywell Downs to Carl Bland and Dirk Pitts. The granting clause of the deed stated that Carl and Dirk take the property jointly. Neither Carl nor Dirk signed the deed. a . What is the nature
of the joint ownership interest of Carl and Dirk? Explain? b. Of what impact is it that neither Carl nor Dirk signed the deed? Explain? c. If the property were still in escrow, of what effect would a recorded tax lien be?