According to hotel terminology, an American Plan indicates the inclusion of continental or full breakfast, lunch, and dinner in the room price.

If there has been an impairment to goodwill, a disclosure describing the following is necessary:

A. the company's failure to realize expected cost-saving synergies. B. the method of determining allocations to each reporting unit. C. amortization of other intangibles. D. the method of determining the fair value of the associated reporting unit.

Which of the following is the distinguishing characteristic of a born global company?

A) the speed at which the company becomes active in global markets B) the company's preference for entering countries with different languages and commercial practices C) the company's preference for using direct investment as a market entry strategy D) the size of the company E) the company's ability to overcome trade barriers