Changes in accounting estimates require disclosure of their effects, if material, on current year net income and EPS but do not require restatement of prior years' financial statements.

Which of the following is the most popular life for a credit default swap?

A. 1 year B. 3 years C. 5 years D. 10 years

Individual states administer both unemployment insurance and workers' compensation benefits

Indicate whether this statement is true or false.