Intra-period tax allocation would be appropriate for all of the following except:

a. an unrecognized gain on available-for-sale securities

b. a loss from operations of a discounted segment

c. retrospective adjustment

d. a loss from impairement of a long-lived asset

A statement of cash flows using the indrirect method, which of the following events would NOT be classfifed as an operating activity?

a. A gain from sale of equipment

b. a reciept of a cash dividend

c. proceeds from the issuance of bonds

d. interest expense paid on a loan

which of the following accounting changes is always accounted for prospectively?

a. change in accounting estimate

b. change in reportibng entity

c. change in accounting principle

d. correction of an error