Which of the Following Is Not One of the Criteria

question 57

Multiple Choice

Which of the following is not one of the criteria for a pooling of interests recording on the balance sheet?

• A) none of the companies can be identified as an acquirer
• B) the combination is effected in a single transaction
• C) 95% of the acquired firm's shareholders must agree to the merger
• D) one company can own no more than 55 percent of the new company

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Definitions:

Promotion Focus

Concentration on achieving positive outcomes and aspirations, often guiding decision-making and behavior towards growth and accomplishments.

Positive Outcome

The beneficial result or impact of an action, decision, or event.

Positive Emotions

Feelings that are enjoyable or desirable, such as happiness, joy, or contentment.

Self-Esteem

A person's personal assessment of their value.