Adding Rows to a View Is Most Troublesome for the View

question 20

Multiple Choice

Adding rows to a view is most troublesome for the view user when that view contains _____.

• A) statistics calculated from base tables
• B) a base table's primary key
• C) more than five columns
• D) data from more than one base table

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Definitions:

Measurement Date

The specific date at which the fair value of assets and liabilities is determined for accounting purposes.

Unobservable Inputs

Inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.

Fair Value Hierarchy

A system that prioritizes the inputs used in the valuation of assets and liabilities for financial reporting purposes.

Equity Instrument

is a financial instrument that evidences ownership interest in an entity, such as shares of common stock.