Elimination Procedures for Intercompany Bonds Purchased from Outside Parties by Another

question 39

Multiple Choice

Elimination procedures for intercompany bonds purchased from outside parties by another member of the consolidated group are:

• A)​not needed except in the period of acquisition if purchased at par.
• B)​not needed except in the period of acquisition if purchased at a premium or discount.
• C)​not needed except in the period of acquisition if only a portion of the outstanding bonds are purchased.
• D)​needed each period as long as the intercompany investment in bonds exists.

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Definitions:

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Overcorrection

A behavioral intervention strategy involving the replacement of inappropriate behaviors with more appropriate ones through practice or restitution.

Response Cost

A behavior modification technique that involves the removal of a positive reinforcer following the occurrence of an undesirable behavior.

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A room or environment where teaching and learning activities are conducted.