Surrogate Primary Keys Are Especially Helpful When There Is No

question 38

Multiple Choice

Surrogate primary keys are especially helpful when there is no key.

• A)primary
• B)natural
• C)foreign
• D)composite

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Definitions:

Business Combinations

The process of uniting two or more companies into a single corporate entity, often involving acquisitions or mergers.

IFRS 3

International Financial Reporting Standard that deals with the accounting for business combinations, guiding how companies should reflect mergers and acquisitions.

Acquisition Method

An approach in accounting for business combinations where the acquirer applies the fair value to the identifiable assets and liabilities of the acquired entity.

Issuing Debt

The act of a company borrowing money through the sale of securities like bonds to investors.