Which of the Following Is an Intended Consequence of Affirmative

question 42

Multiple Choice

Which of the following is an intended consequence of affirmative action programs?

• A) Minorities and women end up with the social status they deserve.
• B) White males choose to be unemployed rather than deal with such programs.
• C) Minorities and women can be perceived as second-class citizens.
• D) The expense and difficulty of implementation outweighs the benefits.

Analyze the impact of additional share purchases on goodwill and common shares balance in the consolidated statement of financial position.

Calculate the adjustment to equity required for a second acquisition of shares using the entity method.

Understand the treatment of original ownership percentages upon acquiring additional shares in a subsidiary.

Apply the concept of fair value adjustment in the consolidation process.

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Definitions:

Dividend Payment

A portion of a company's earnings distributed to shareholders, usually on a regular basis.

Stock Ownership

Stock ownership refers to the possession of shares in a corporation, which represents a claim on part of the company's assets and earnings.

Residual View

In corporate finance, this concept suggests that dividends should be paid from the residual or remaining equity after all project investments with positive NPV have been funded.

Dividends

Payments made by a corporation to its shareholder members, representing a portion of the corporate profits.