Selecting locations that make for environmentally advantageous operations contributes to which aspect of the triple bottom line?

If an issuer releases financial statements that purport to present its financial position and results of operations but omits the statement of cash flows, the auditor ordinarily will express a(n)

a. Disclaimer of opinion. b. Qualified opinion. c. Review report. d. Unmodified opinion with a separate emphasis-of-matter paragraph.

CN Railways is North America's fifth largest railway. Use the equation approach and CN's financial information for Year 10 to calculate additional funds needed (AFN) in Year 11

Selected Financial Statement Values and Ratios CN Railway Company As of December 31, Year 10 ($ millions) Total Assets $18,924 Fixed Assets 16,898 Assets that Change with Sales 18,061 Total Revenues (Year 10 ) 6,110 Total Revenues (Year 11 ) 6,721 Change in Revenues 611 Total Liabilities 12,297 Liabilities that Change with Sales 2,134 Profit Margin 9.35% Dividend Payout Ratio 0% A) $64 million B) $165 million C) $342 million D) $580 million E) $965 million