Two Entities Are Not Regarded as Related Parties Simply Because

question 9

Multiple Choice

Two entities are not regarded as related parties simply because:

• A) one entity is a subsidiary of the other entity.
• B) one entity is a post- employment benefit plan for the other entity.
• C) a member of the key management personnel of one entity controls the other entity.
• D) a member of the key management personnel of one entity has significant influence over the other entity.

---

Definitions:

Sales Promotion

Marketing activities aimed at increasing consumer demand and stimulating sales for a limited period.

Crest Toothpaste

A brand of toothpaste recognized for its dental hygiene products.

50-Cents-Off Coupon

A promotional tool that offers a discount of fifty cents on a particular product or service, used to stimulate sales and attract customers.

Direct Marketing Tools

Tools and channels such as email, SMS, telemarketing, and mail order catalogs that marketers use to directly communicate and engage with potential customers.