At Acquisition Date, a Wholly Owned Subsidiary Had the Following

question 39

Multiple Choice

At acquisition date, a wholly owned subsidiary had the following equity items: - Retained earnings $28 000
- Share capital $60 000
- Business combination revaluation reserve $12 000
In the year following the acquisition, the subsidiary transferred $20 000 from pre-acquisition retained earnings to a general reserve account. At the reporting date following the reserve transfer, the following consolidation adjustment is needed:

• A) DR Retained earnings $20 000 CR General reserve $20 000
• B) DR General reserve $20 000 CR Shares in subsidiary $20 000
• C) DR Shares in subsidiary $20 000 CR Retained earnings $20 000
• D) DR General reserve $20 000 CR Retained earnings $20 000

Explain the interaction between biology and learning in language development, including critical periods.

Identify the brain areas involved in language processing and their functions.

Discuss factors that affect learning a second language and its cognitive impacts.

Analyze how biological and social factors influence language acquisition.

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Definitions:

Gymnosperm

Type of woody seed plant in which the seeds are not enclosed by fruit and are usually borne in cones, such as those of the conifers.

Cycad

Type of gymnosperm with palmate leaves and massive cones; cycads are most often found in the tropics and subtropics.

Classified

Categorized or organized into groups based on shared characteristics or attributes.

Pollen Grains

Microscopic structures that carry the male gametes of seed plants and are necessary for fertilization of the female ovule.