Under Both IFRS and U

question 43

Multiple Choice

Under both IFRS and U.S.GAAP, which of the following methods should be used by an investing entity to report accounting for investment in nonconsolidated subsidiaries?

• A)Equity method
• B)Fair value
• C)Proportionate consolidation
• D)Parent concept

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Definitions:

Instrumentality

Is a person’s belief that various outcomes will occur as a result of task performance.

Organisational Behaviour Modification

A systematic approach to changing behavior in an organization through the application of learning theories to improve performance and satisfaction among employees.

Operant Conditioning

Is the control of behaviour by manipulating its consequences.

Self-Efficacy

An individual's belief in their own ability to complete tasks and achieve goals.