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C) critiquing the implementation of a system constructively. For more on terminology, refer to 3. ITIL v3 Study Questions Flashcards Q #9: The resistance of employees in an organization against flexibility, growth, and diversification can be overcome by developing: A. For example, an entity may acquire a trade name and decide to actively use it only for a short . A. Sustainable competitive advantages are company assets, attributes, or abilities that are difficult to duplicate or exceed; and provide a superior or favorable long term position over competitors. a commander or individual assigned responsibility for coordinating specific functions or activities involving forces of two or more Military Departments or two or more forces of the same service. A company has tightly held complementary assets in distribution channels and in its ability to use a related technology to create a new product. 5. D. It is the least aesthetically leasing of all the store layouts. 2. ASC 805-20-30-6 requires an entity to recognize and measure an asset acquired in a business combination at its fair value in accordance with ASC 820 based on the asset's highest and best use by market-participants, irrespective of whether the acquirer intends to use the asset in the same manner. Which of the following is most likely to be a key issue during the start-up stage? Source: The Verge. They are unnecessary resources for a firm. IP and Business: Managing IP as a Set of Business Assets - WIPO Q. Consider, for example, the case of one large US company which in the early 1990's was basing the promotions of its R&D staff, in part, on the number of patents each . 4. AASB 3 is relevant when accounting for a business combination that: involves entities or businesses that are not investor owned; results in an entity acquiring the net assets of another entity and the liquidation of the acquiree. Unit 2 Most Missed | Economics Quiz - Quizizz