In the Process of Consolidating the Translated Financial Accounts of a Foreign

question 29

Multiple Choice

In the process of consolidating the translated financial accounts of a foreign operation,the calculation of minority interests will be affected by the translation process in what way?

• A) The minority interests will be allocated a portion of the gain or loss on translation from the income statement.
• B) The effect of transactions between the subsidiary and the minority interests will be eliminated after calculating the unrealised foreign exchange gain or loss implicit in the unrealised profit on the inter-company transaction.
• C) The minority interests will be allocated a portion of the foreign currency translation reserve.
• D) The minority interests calculation is not affected.
• E) None of the given answers.

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Definitions:

Group Effort

Collaborative work done by multiple individuals aiming to achieve a common goal or complete a task.

Creative

The use of imagination or original ideas to create something; inventiveness.

Nonverbal Communication

The process of conveying a message without the use of words, through gestures, facial expressions, and body language.

Touching Behaviour

Actions or conduct that evoke sympathy or emotional connection, often because of genuine kindness or empathy.