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An OTA Is Working with a Client During a Treatment

question 7

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An OTA is working with a client during a treatment session. The client has recently experienced a CVA and is concerned about his new life roles as they relate to his previous roles. The client is often tearful during the treatment sessions and other times presents with a flat affect. What should the OTA document regarding the behaviors the client is exhibiting?


Definitions:

Impairment Loss

The amount by which the carrying value of an asset exceeds its recoverable value, necessitating a write-down of the asset’s value on the balance sheet.

IFRS

International Financial Reporting Standards, which are a set of accounting rules used globally to prepare and present financial statements.

Foreign Currency Transaction

A business operation involving the exchange of currencies from two different countries.

Spot Rate

The current market price at which a particular currency can be bought or sold for immediate delivery.

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