Changing the Cost or Equity Method of Accounting for Investments

question 13

True/False

Changing the cost or equity method of accounting for investments is an example of a change in reporting entity.

---

Definitions:

Behavior Modification Therapy

A form of psychotherapy that aims to change undesirable behaviors through the use of learning techniques such as reinforcement.

Unconscious Motivating Forces

Internal drives and desires that influence behavior and thought processes without the individual’s conscious awareness.

Successive Approximation

A method of behavioral training that breaks down a desired behavior into smaller, achievable steps, reinforcing closer and closer approximations to the desired behavior.

Shaping (Also Called)

Also known as method of successive approximations, it is a process in behaviorism used to train a new behavior by rewarding actions that are closer to the desired behavior.