Earnings Per Share, Return on Sales, and Return on Equity

question 250

Multiple Choice

Earnings per share, return on sales, and return on equity are examples of

• A) leverage ratios.
• B) liquidity ratios.
• C) equity ratios.
• D) profitability ratios.

Identify the requirements for reporting non-controlling interests in proportionately adjusted financial statements.

Apply the concepts of deferred taxes in the context of intercompany transactions.

Analyze the impact of joint control in joint venture arrangements.

Understand the treatment of unrealized gains and losses on non-monetary assets contributed to a joint operation.