To Indicate Grouping in Access,select ____ as the Entry in the Total

question 47

Multiple Choice

To indicate grouping in Access,select ____ as the entry in the Total row for the field to be used for grouping.

• A) Like
• B) Where
• C) Same
• D) Group By

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Definitions:

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board for global use.

AFS-Debt Securities

Available-For-Sale Debt Securities are debt investments not classified as held-to-maturity or trading securities and can be sold before maturity.

Impairment Losses

Financial losses recognized when the carrying amount of an asset exceeds its recoverable amount, leading to a downward adjustment in its valuation.

Pooling Of Interests

An accounting method used in business combinations where the assets and liabilities of the companies involved are combined using book values, rather than adjusting to fair market value.