Which of the following is a mark licensed by a group that has established certain criteria for use of the mark, such as "U.L. Tested" or "Good housekeeping Seal of Approval"?

A) Product trademark
B) Collective mark
C) Certification mark
D) Service mark
E) Physical activity mark

C corporations provide individuals with limited-liability protection of a corporation while allowing the tax advantages of a partnership.

In DBT, the three "what" skills of mindfulness are:

A) observing, discerning, and participating.
B) owning, discerning, and awareness.
C) observing, describing, and participating.
D) owning, describing, and awareness.

The information contained within Appendix B of AASB 3/IFRS 3 in relation to disclosure:

A) is not mandatory, but contains optional additional disclosures.
B) is an integral part of AASB 3/IFRS 3.
C) contains prescribed presentation formats for disclosure of business combinations.
D) is complementary to the main disclosure requirements within the body of AASB 3/IFRS 3.

Claude works as a teacher during the year at the local high school.He also prepares taxes on a part-time basis.During 2017,Claude earned $84,800 from his job as a teacher.He also earned $12,000 preparing taxes from January to April 2017.He operates his tax preparation business as a sole proprietorship.Claude estimates that he will owe $2,036 more in income taxes for 2017.Explain what Claude should do so that he does not incur any underpayment penalties.

The net amount of employee benefit liabilities acquired in a business combination are measured by using the:

A) estimated total of future cash outflows, undiscounted.
B) face value of the liabilities.
C) present value method.
D) cash method.