The international standard that is applied to determine a company's "environmental friendliness" is:

A real estate license was issued for only 150 days. The reason for this shortened license period was that the licensee:

a. was in arrears for child support payments. b. did not fulfill all of their educational requirements. c. is in a divorce suit. d. is a foreign national.

The statement of cash flows is prepared after all other financial statements have been prepared

Indicate whether the statement is true or false.