When a Subsidiary Owns Shares of the Parent, the Subsidiary's

question 14

Multiple Choice

When a subsidiary owns shares of the parent, the subsidiary's investment account

• A)​should be accounted for using the equity method.
• B)​is not eliminated so the subsidiary's investment in the parent is displayed on the balance sheet.
• C)​is maintained at its original cost since the shares have no claim on income.
• D)​may be accounted for using the cost, equity or sophisticated equity method.

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Definitions:

Nursing Care Delivery Model

A system or framework that outlines how nursing care is organized and delivered to patients.

Total Patient Care

Nursing delivery of care model originally developed during Florence Nightingale's time. In the model, a registered nurse (RN) is responsible for all aspects of care for one or more patients. The RN works directly with the patient, family, physician or health care provider, and health care team members. The model typically has a shift-based focus.

Transactional Leader

A leadership style focused on supervising, organizing, and performance-based planning where compliance is achieved through rewards and punishments.

Increased Turnover Rate

A higher frequency of replacing employees or members in an organization within a given timeframe.