Which of the Following Criteria for Determining a Discontinued Operation

question 94

Multiple Choice

Which of the following criteria for determining a discontinued operation is the same for IFRS as for U.S. GAAP?

• A) the definition of a discontinued operation
• B) the definition of a component of an entity
• C) the need for the discontinued operation to represent a strategic shift
• D) the requirement for the discontinued operation to be a part of a single coordinated disposal plan

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Definitions:

Standard Deviation

A statistical measure of the dispersion or spread of a set of data points or investment returns around their mean.

Expected Return

The predicted amount of profit or loss an investment is expected to generate over a specific time period.

Probability Distribution

A mathematical formulation that presents all potential values and their chances for a random variable within a particular range.

Real Rate of Return

The annual percentage profit earned on an investment, adjusted for changes in the price level due to inflation or deflation.