Which of the Following Is a Change in Reporting Entity

question 132

Multiple Choice

Which of the following is a change in reporting entity?

• A) A change to the full cost method in the extractive industries.
• B) Discontinuing a segment of operations.
• C) A change from the cost to the equity method.
• D) Consolidating a subsidiary not previously included in consolidated financial statements.

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Definitions:

Yields to Maturity

The total return anticipated on a bond if it is held until it matures, considering all interest payments and the principal repayment.

Yield to Maturity

The total return anticipated on a bond if the bond is held until it matures, considering both the interest payments received and any gain or loss if the bond is purchased at a discount or premium.

Coupon

A detachable portion of a bond that is given up in return for the periodic interest payments.

Interest Rates

The cost of borrowing money or the return on invested funds, typically expressed as a percentage.