Which of the Following Descriptions Is Not a Key Priority

question 59

Multiple Choice

Which of the following descriptions is not a key priority to support the work of professional accountants in embedding sustainable practices?

• A) Raising awareness and facilitating sharing and collaboration across the global accountancy community.
• B) Incorporating accounting for sustainability within professional training and education.
• C) Using traditional ways of thinking about organizational performance.
• D) Establishing an international integrated reporting committee to develop a new reporting model that will better reflect the interconnected impact of financial, environmental, social, and governance factors on the long-term performance and condition of an organization.

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Definitions:

Earnings per Share Growth

An increase in the amount of net income earned per share of stock over a specified period, indicating a company's profitability.

Goodwill Recognition

The accounting process of recording the value of intangible assets acquired through a business combination.

Pooling of Interest

An accounting method for mergers and acquisitions where the assets and liabilities of the combining companies are aggregated.

Synergy

The benefit that results when two or more agents work together to achieve something neither could have achieved on their own.