A company that makes unfounded claims about the environmental impact of its products is most likely to be accused of ________

Which of the following is incorrect?

a) Under acquisition accounting, direct acquisition costs are recorded by decreasing goodwill as a contra account. b) under acquisition method accounting, indirect acquisition costs (such as expenses incurred by a firm's permanent M&A department) are expensed c) Security issue costs, such as brokerage fees, reduce the Excess Paid In Capital account (i.e., are recorded as a debit to that account) d) Accounting and consulting fees incurred in a business combination are expenses under the current standards for acquisitions

Both central ideas and speci?c purposes must be expressed as phrases

Indicate whether this statement is true or false.