____ refers to information shared among people on the same hierarchical level

The number of cycles per second that can be sent through any telecommunications medium is measured in kilobytes

Indicate whether the statement is true or false

Which one of the following is not a change in a reporting entity?

A) the purchase of a new subsidiary B) presenting consolidated statement for the first time C) changing the subsidiaries that make up the group of entities presented in the financial statements D) changing the entities in combined financial statements