Accounting for a Poor Final Grade in Psychology by Saying

question 57

Multiple Choice

Accounting for a poor final grade in psychology by saying that one was disrupted by another student during the final exam is an example of an attribution which is:

• A) internal, unstable, and controllable
• B) external, stable, and controllable
• C) internal, stable, and uncontrollable
• D) internal, stable, and controllable
• E) external, unstable, and controllable

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Definitions:

Goodwill

An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair value of its net assets.

Proportionate Consolidation Method

An accounting technique used for combining the financial statements of joint ventures, where the investor's share of each line item is included proportionally.

Non-Controlling Interest (NCI)

A financial interest in a subsidiary attributed to shareholders outside of the controlling shareholder group, reflecting their share of the entity's equity that isn’t controlled by the parent company.

Identifiable Net Assets (INA) Method

is a technique used in business combinations to value the acquired company by summing the fair values of its identifiable assets and liabilities.