Which of the Following Is a Reason for the Differences

question 50

Multiple Choice

Which of the following is a reason for the differences in the disclosure requirements for investments in associates under IFRS and PE GAAP?

• A)Because PE GAAP requires that the associate must be a private entity
• B)Because PE GAAP allows the use of methods other than the equity method
• C)Because PE GAAP does not include an "associates" category
• D)None of these

---

Definitions:

Standard Error

The standard deviation of the sampling distribution of a statistic, commonly used to measure the accuracy of sample-based estimates of a population parameter.

Dependent Variable

The variable in an experiment or study that is expected to change as a result of changes in the independent variable.

Predicted Values

The values estimated using a statistical model or algorithm, representing the expected outcome.

Coefficient of Determination

A statistical measure, often denoted as R-squared, that represents the proportion of the variance in the dependent variable that is predictable from the independent variable(s).