________ benefits allow for expatriates to take paid time off back in the United States

A company acquires a subsidiary and will prepare consolidated financial statements for external reporting purposes. For internal reporting purposes, the company has decided to apply the initial value method. Why might the company have made this decision?

A. It is a relatively easy method to apply. B. GAAP now requires the use of this particular method for internal reporting purposes. C. Operating results appearing on the parent's financial records reflect consolidated totals. D. Consolidation is not required when the parent uses the initial value method.

An appraiser, using the market data/comparison approach to value a single-family residence, finds a comparable residence has a swimming pool and the property being valued does not have one, the appraiser would:

a. ignore the value of the pool in making the appraisal. b. add the value of the pool to the property for which a value is being sought. c. subtract the value of the pool from the sales price of the comparable property. d. add the value of the pool to the sales price of the comparable property.