For a Business Combination in Which the Acquirer Achieves Control

question 5

Multiple Choice

For a business combination in which the acquirer achieves control without acquiring all the equity of the acquiree, the noncontrolling equity interest is measured:

• A)either at fair value or at noncontrolling interests' proportionate share of the acquiree's net identifiable assets.
• B)either at historic cost or at noncontrolling interests' proportionate share of the acquiree's net identifiable assets.
• C)only at fair value.
• D)either at historic cost or at controlling interests' proportionate share of the acquiree's net identifiable assets.

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Definitions:

External-Stable Attribution

The process of attributing an event or outcome to factors outside the individual that are consistent and unchanging over time.

Internal-Unstable Attribution

An explanation for behavior emphasizing internal but changeable factors, such as mood or effort.

Lecturer

A person who gives talks or speeches on specific subjects, often in an academic or educational setting.

Cognitive Miser

A model of social cognition that characterises people as using the least complex and demanding cognitions that are able to produce generally adaptive behaviours.