The Operation That Takes Two Relations and Combines Them Based

question 15

Multiple Choice

The operation that takes two relations and combines them based on common attributes is the _________ operation.

• A) join
• B) project
• C) union
• D) intersection

Acquire knowledge on the accounting for mid-year acquisitions following an equity method investment.

Understand the financial reporting implications of step acquisitions and remeasurement to fair value.

Understand the different methods of internal record-keeping for investments in subsidiaries (equity, partial equity, initial value).

Calculate the effect of investment accounting methods on the parent’s income and investment account.