Under the Proprietary Theory, Non-Controlling Interest (NCI) Is

question 47

Multiple Choice

Under the Proprietary Theory, non-controlling interest (NCI) is:

• A) nonexistent. Goodwill is established based on the Parent's pro-rata share of any acquisition differential.
• B) nonexistent. Goodwill is established based on the Parent's acquisition cost.
• C) based on the fair market values of the subsidiary's net assets. Goodwill is established based on the Parent's acquisition cost.
• D)based on the book values of the subsidiary's net assets. Goodwill is established based on the Parent's acquisition cost.

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Definitions:

Treatment

The management and care of a patient for the purpose of combating a disease, disorder, or injury, involving a range of medical or psychological strategies.

Study

The act of applying the mind to acquiring knowledge on a subject, through reading, investigation, or practice.

Test-retest Reliability

A measure of the consistency of a psychological test or assessment over time when administered to the same individuals.

Internal Consistency

A measure of the reliability of a psychological test or assessment, based on the correlation between multiple items or components of the test.