Showing Difference in Treating Individuals or Groups, or Failing to Treat

question 19

Multiple Choice

Showing difference in treating individuals or groups, or failing to treat individuals equally is called

• A) disparity.
• B) profiling.
• C) balancing.
• D) ghosting.
• E) discrimination.

---

Definitions:

Goodwill

An intangible asset that arises when a business is purchased for more than the fair value of its tangible and identifiable intangible assets.

Partial Equity Method

An accounting technique used when an investing company does not have significant influence over the investee but still wants to record its investment's profit and loss proportionately.

Equity Method

An accounting technique used to record investments in associate companies where the investor has significant influence, typically reflected by owning 20%-50% of voting stock.

Acquisition Method

A set of procedures used in accounting to consolidate the financial statements of a parent company and its subsidiaries.