All but one of the following are characteristics of materials used for noise control. Which one is not a characteristic?

PL Constructions Inc uses the distributed database processing system in all its international locations. If the databases in all the locations contain copies of the same data, it can be said that PL Constructions uses a ________

A) mirrored database B) redundant database C) replicated database D) partitioned database

Which of the following statements is correct about the fair value option under IFRS?

A) The fair value method increases volatility in retained earnings. B) Using the fair value method promotes mismatches because assets and liabilities are measured under different bases. C) IFRS does not allow fair value reporting for investments under the equity method. D) IFRS allows a company to revoke the fair value option at any time.