An Attribute That Uniquely Identifies an Entity and Consists of a Composite

question 28

Multiple Choice

An attribute that uniquely identifies an entity and consists of a composite attribute is called a(n) :

• A) composite attribute.
• B) composite identifier.
• C) identifying attribute.
• D) relationship identifier.

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Definitions:

Deferred Tax Assets

The amount of income tax recoverable in future reporting periods in respect of deductible temporary differences and tax losses.

Retained Earnings

The portion of net income that is retained by a company rather than distributed to its shareholders as dividends, which is reinvested into business operations.

Deferred Tax Assets

Financial assets that reduce future tax liability due to temporary differences between the ledger and tax basis of assets and liabilities, or the carryover of unused tax credits/deductions.

Income Tax Expense

The cost to a company for its taxable income, comprising current tax liabilities and deferred tax movements.