15 The shidiary's revenues, expenses, pains, and losses for the portion of the fiscal period prior to the the time at which the parent acquired its controlling financial interest in the subsidiary is consolidated financial statements 16 a included in b. excluded from partially excluded from d. answer a or b depending on the percent of parent ownership Accelerated nlers must file their Form 10-K within days after the end of the company's fiscal year a 30 b. 60 c. 90 d. none of the above 17 Proxy statements are solicitations submitted to the a board of directors b. executive management c. company auditors d. stockholders 18 When an intercompany sale includes no profit or loss, an eliminating entry is to eliminate both revenue and cost of goods sold not needed b. needed c.optional d. posted to the parent's books Which system helps the SEC accomplish its primary purpose of increasing the efficiency and fairness of the securities markets by expediting the receipt, acceptance, dissemination, and analysis of time sensitive data filed with it? a. EDI b. ESEC c. EDGAR d. EMMA 20 The unconfirmed profit on intercompany sales is the seller's gross profit on intercompany merchandise remaining in the buyer's at the end of the accounting period. a. sales b. cost of goods sold c. inventory d. liabilities