Advertising or Display Materials Set Up at Retail Locations to Promote

question 82

Multiple Choice

Advertising or display materials set up at retail locations to promote products to potential customers as they are making their purchase decisions are called ________.

• A) rebates
• B) trade allowances
• C) point-of-purchase displays
• D) specialty advertising
• E) coupons

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Definitions:

NCI

Non-controlling interest (NCI) refers to the portion of equity interest in a subsidiary not owned directly or indirectly by the parent company.

Fair Value

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.

Goodwill

An asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised.

NCI Adjustment

Adjustments made to the non-controlling interest in a subsidiary to reflect their proportionate share of the profits or losses.