Which One of the Following Is Least Likely to Influence

question 84

Multiple Choice

Which one of the following is least likely to influence the investment choices of decision makers?

• A) the pure interest yield
• B) the expectation of profit
• C) the risk associated with the investment
• D) the general level of prices

---

Definitions:

Other Comprehensive Income

A component of shareholders' equity, consisting of income that is not realized and hence not included in the net income (loss), such as unrealized gains or losses on available-for-sale securities.

GAAP

Generally Accepted Accounting Principles, which are a set of rules and standards for financial reporting used in the United States.

Amortized Cost

The progressive reduction of a debt or the cost of an intangible asset over a specified time period.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is used globally to prepare public company financial statements.