Which of the Following Statements Is Correct Concerning Reporting Interests

question 38

Multiple Choice

Which of the following statements is correct concerning reporting interests in jointly controlled enterprises in compliance with the Accounting Standards for Private Enterprises (ASPE) ?

• A) They must be reported using proportionate consolidation.
• B) They must be reported using the equity method.
• C) They must be reported using the cost method.
• D) May report using the cost method or the equity method.

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Definitions:

Perceived Behavioural Control

An individual's belief about the ease or difficulty of performing a particular behavior, influenced by the resources and obstacles anticipated.

Theory Of Planned Behaviour

Modification by Ajzen of the theory of reasoned action. It suggests that predicting a behaviour from an attitude measure is improved if people believe they have control over that behaviour.

Perceived Threat

An individual's assessment of potential harm or danger posed by a specific situation or entity.

Protection Motivation Theory

A psychological theory that explains how individuals are motivated to protect themselves from harmful or threatening situations, focusing on the roles of threat appraisal and coping appraisal.