Five Components Are Necessary to Ensure That You Are Setting

question 37

Multiple Choice

Five components are necessary to ensure that you are setting up the proper conditions for effective training. Which of the following is NOT one of the five?

• A) Employees need to know what it is they are to learn
• B) Employees need to be motivated to put in the required effort
• C) Employees must be shown how to acquire the needed competencies
• D) Employees need to feel personally accountable for what they have learned
• E) Employees need to become engaged in learning for learning's own sake.

---

Definitions:

Consolidated Financial Statements

These are financial statements that aggregate the financial position and operations of a parent company and its subsidiaries, providing a comprehensive overview as if the group were a single entity.

Subsidiary

A company that is completely or partially owned and controlled by another company, known as the parent company.

Fair Value

The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Parent-Company Extension Method

An accounting approach used in consolidation, where the parent company's financial statements extend to include the subsidiary's transactions and balances.