When Using the Past Time Viewpoint in Your Report, You

question 63

Multiple Choice

When using the past time viewpoint in your report, you:

• A) should report the results of a recent survey in the present tense.
• B) can violate parallelism of construction for the headings.
• C) should use present tense viewpoint for research methodology.
• D) should avoid using the past time viewpoint for prevailing concepts.
• E) can use the past time viewpoint for proven conclusions.

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Definitions:

Statutory Merger

A merger in which one of the companies involved absorbs the other legally and retains its original corporate identity, while the other company ceases to exist.

Legal Corporations

Entities that are legally incorporated under specific laws to carry out business or other duly recognized purposes with legal rights and obligations.

Division

A portion or part of a company that operates under the larger corporate umbrella, often focusing on a specific product line or market area.

Fair Value of Net Assets

The estimated market value of a company's assets after subtracting the fair value of its liabilities, often used in the valuation of companies during acquisitions.