Kingston Corporation has $108 million of goodwill on its books from the 2019 acquisition of Reliant Motors. At the end of its 2021 fiscal year, management has provided the following information for its required goodwill impairment test ($ in millions): Fair value of Reliant (approximates fair value less costs to sell) $ 650 Fair value of Reliance net assets (excluding goodwill) 613 Book value of Reliance net assets (including goodwill) 713 Present value of estimated future cash flows 679 Assuming that Reliant is considered a reporting unit for U. S. GAAP and a cash-generating unit for IFRS, the amount of goodwill impairment loss that Kingston should recognize according to U. S. GAAP and IFRS, respectively, is: U. S. GAAP IFRS a. $ 63 million $ 63 million b. $ 37 million $ 63 million c. $ 0 $ 34 million d. $ 63 million $ 34 million

Which of the following is true about presentation methods for providing training? audiovisual techniques are most effective when they are used alone. mobile technologies include training methods such as on-the-job training, simulations, business games and case studies, behavior modeling, interactive video, and web-based training that require the trainee to be actively involved in learning. the typical users for teleconferencing include employees who are part of a workforce that spends most of its time traveling, visiting customers or various company locations and has limited time available to spend in traditional training activities. webcasting involves classroom instructions that are provided online through live broadcasts. classroom instruction is no longer a popular training method because of new technologies such as interactive video and computer-assisted instruction.