Under the Accounting Standards, Which of These Is Not Included

question 10

Multiple Choice

Under the accounting standards, which of these is not included in the calculation of a company's profit or loss (not including other comprehensive income in the definition of profit) ?

• A) Gain on the sale of fixed assets
• B) Dividends received
• C) Adjustments from translation of the financial statements of a foreign operation
• D) Expense on the impairment of assets held

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Definitions:

Sigmund Freud

An Austrian neurologist who founded the discipline of psychoanalysis, known for his theories of the unconscious mind and the mechanism of repression.

Identity Crises

A period of uncertainty and confusion in which a person's sense of identity becomes insecure, typically due to a change in their expected aims or role in society.

Oedipus Complex

A Freudian concept indicating a child’s unconscious desire for the opposite-sex parent and jealousy toward the same-sex parent.

Erikson

Refer to Erik H. Erikson, a German-American developmental psychologist known for his theory on the psychosocial development of humans.