The Humanistic Approach Places This at the Centre of Analysis

question 138

Multiple Choice

The humanistic approach places this at the centre of analysis.

• A) community
• B) God
• C) the State
• D) the individual
• E) the family

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Definitions:

Proportionate Book Value

Proportionate Book Value is the share of the book value of a company ascribed to a particular segment, usually in line with the percentage of ownership or interest.

Initial Value Method

An accounting approach where investments are recorded at their initial purchase cost without subsequent adjustment for market fluctuations.

Noncontrolling Interest

An ownership interest in a corporation or segment of a corporation that is less than a majority stake, often reflected as a minority interest in financial statements.

Intra-entity Gain

A profit recognized from transactions conducted within the same legal entity, often eliminated during consolidation for financial reporting.