This Form of Listening Occurs When You Are Trying to Experience

question 45

Multiple Choice

This form of listening occurs when you are trying to experience what another person is thinking or feeling:

• A) critical
• B) empathic
• C) informational
• D) passive

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Definitions:

FVTPL

Fair Value Through Profit or Loss; a classification under IFRS for financial assets that are held for trading or designated upon initial recognition to be measured at fair value with changes recognized in profit or loss.

Hedge Accounting

A method of accounting where entries for the ownership of a security and the opposing hedge are treated as one, to show a more accurate financial position.

Hedging Instrument

Any financial derivative or other contract used to offset the risk of changes in the value of an asset, liability, or future transaction.

Hedged Item

An asset, liability, firm commitment, or anticipated transaction identified by an entity to manage risks through hedging activities.