Which of the Following Is Considered an Unusual Item Affecting

question 138

Multiple Choice

Which of the following is considered an unusual item affecting the prior period's income statement?

• A) a change in accounting principles
• B) fixed asset impairments
• C) sale of company stores in Florida
• D) discontinued operations

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Definitions:

Relative Luminance

A measure of the amount of light that comes from a source or is reflected by a surface, compared to the amount of light coming from a reference source.

Shape Constancy

The perceptual phenomenon by which we recognize objects as having a constant shape despite changes in the angle of vision, distance, and lighting.

Interposition

A visual cue in depth perception where one object partially covers another, suggesting that the covering object is closer to the viewer.

Figure-Ground Relationship

A visual perception concept that describes how humans separate an object (the figure) from its surrounding area (the ground).