Which of the Following Does Not Identify a Reporting Unit

question 88

Multiple Choice

Which of the following does not identify a reporting unit for purposes of impairment testing?

• A)Separate accounting.
• B)Could be easily separated from the company.
• C)Is managed as a separate segment.
• D)Has similar assets.

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Definitions:

Employee Stock Plans

Programs established by a company to provide its employees with an opportunity to acquire shares of the company, often at a discounted price.

S-8

A registration form used by publicly-traded companies to register securities allocated for employee stock option and purchase plans.

Forms

Documents designed for recording, transmitting, or processing information according to specified requirements.

Registration

The process of recording information, specifically in context to securities, where securities must be registered before being offered to the public.