A Business Combination Involves a Contingent Consideration

question 39

Multiple Choice

A business combination involves a contingent consideration. As a result, two years after the acquisition date, the acquirer was required to issue an additional 40,000 common shares at a time when the fair value of the common shares was $4 per share. What effect would this transaction have on the balance in the common shares account in the consolidated financial statements on the date of acquisition?

• A) It would increase by $160,000.
• B) It would not change.
• C) It would decrease by $160,000.
• D) It is not possible to determine the effect from the information provided.

Recognize the influence of context (high-context vs. low-context cultures) on communication effectiveness.

Understand the phases of the PRECEDE-PROCEED Model for community-based program planning.

Identify the specific activities associated with each phase of the PRECEDE-PROCEED Model.

Analyze the role of community assessment in planning health programs.

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Definitions:

Deductive Reasoning

A logical process in which a conclusion is based on the concordance of multiple premises that are generally assumed to be true.

Specific Statements

Clear and precise sentences that provide explicit information or details, often used to avoid ambiguity and misunderstanding.

Four-card Task

A logic puzzle used to examine a person's ability to apply deductive reasoning by determining which cards must be turned over to test a rule.

Beverage

Any type of liquid specifically prepared for human consumption, including drinks such as water, tea, coffee, soda, and alcohol.