Which of the Following Steps Comes First When Planning a Needs

question 6

Multiple Choice

Which of the following steps comes first when planning a needs assessment?

• A)determine the information needed and what you already have
• B)hire a consultant with experience in your program area
• C)establish the research questions
• D)petition your board of directors for funding for the study

Learn the treatment of Other Comprehensive Income (OCI) in relation to equity method investments.

Understand how to adjust the investment account balance for changes in ownership percentage, including acquisition costs, fair value adjustments, and amortization of excess cost over book value.

Understand the accounting for sales of investment in shares under the equity method, including gain/loss calculation and adjustments to the investment account.

Comprehend how a company's share of cumulative losses affects accounting for its investment under the equity method.

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Definitions:

Positive Future Cash Flows

The expectation or projection of an increase in the amount of money flowing into a company over a period of time, typically resulting from operations, investments, or financing activities.

Capital Budgeting Technique

A process of evaluating and comparing the potential expenditures or investments which are significant in amount, to determine their worthiness for funding.

Present Valued Dollar

The current value of a future sum of money or stream of cash flows given a specified rate of return.

Internal Rate of Return

A financial metric used to evaluate the profitability of potential investments, calculated as the rate of return that makes the net present value of all cash flows from a particular project equal to zero.