With CPM, we are able to calculate the probability of finishing the project within a specified time

Which of the following is true about intraperiod tax allocation?

a. It arises because certain revenue and expense items appear in the income statement either before or after they are included in the tax return. b. It is required for extraordinary items and cumulative effect of accounting changes but not for prior period adjustments. c. Its purpose is to allocate income tax expense evenly over a number of accounting periods. d. Its purpose is to relate the income tax expense to the items which affect the amount of tax.

BCP shortcomings recently identified during crises include:

A) backup IT sites are too close to data centers B) plans are needed for alternative workplaces for human resources C) evacuation plans should be practiced D) all of the above