Answer:
b. Liabilities assumed, at book value.
Explanation:
International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) require everything (Assets, Liabilities and Non-controlling interest) to be measured at the fair market value, the amount a third-party would pay on the open market, at the time of acquisition — the date that the acquirer took control of the target company.
The answer to the question presented above would be the tragedy of the commons. When individual fishing boats harvest more fish each year in order to maximize profits while, as a result, threatening the fish population with <span>extinction, it is called tragedy of the commons. </span>
Answers and explanations:
1) A modification problem takes places when creating a database two different type of information is entered in the same chart row generating inaccuracy. The only form to solve this issue is creating a new row so each piece of information will be stored in one row particularly.
2) There are three (3) types of modification problems: the deletion problem (<em>the single row containing information from different themes can be deleted losing data</em>), the update problem (<em>new information entered could lead to more inconsistency</em>), and the insertion problem (<em>similar to deletion, a new row can be inserted instead of the row causing problem but information will be missing</em>).
He should consider exporting since it's a fairly small company.
Explanation:
The manufacturer doesn't have enough knowledge of the country it is expanding it market to and it doesn't have much experience since it is a small company so exporting it's products will push costs such as shipping to the customer which will relief if from making exchange losses and other expenses.
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