Which of the following is a basic characteristic of a warrant? A. It has an exercise period shorter than one month. B. It increases the required interest rate. C. It improves the marketability of an issue. D. It is non detachable. When making a cash acquisition of a going concem, the acquiring corporation should A. recognize different accounting techniques B. consider the problems of assimilating the acquired management C. adjust after - tax cash flows generated from new assets D. use a discount that reflects the risk of the target company rather than the acquiring company's cost of capital