For a positive proof of dumping to occur in the United States, both price discrimination and injury must be demonstrated

IN-PROCESS R&D may be acquired in an acquisition. How is it treated under U.S. GAAP and IFRS?

a. It is capitalized under U.S. GAAP and expensed under IFRS. b. It is capitalized under both U.S. GAAP and IFRS. c. It is expensed under both U.S. GAAP and IFRS. d. It is expensed under U.S. GAAP and capitalized under IFRS.

All of the following are barriers to successful exporting EXCEPT ________

A) tariffs B) local content laws C) import quotas D) export merchants E) economic sanctions