For Available-for-Sale securities, companies must disclose whether the conversion of convertible securities of the investee would have a significant effect on the reported income from the investment

Which of the following is most closely associated with upscaling in retailing?

A) fewer members in the channel of distribution B) more members in the channel of distribution C) greater operating costs D) lower operating costs E) lower levels of customer service

Which of the following is not true about property risks?

A) They can cause financial harm to the firm. B) They encompass tangible and intangible property. C) They do not include the reputation of a firm. D) They also refer to damage to the property of others.