What Is a Qualifying Asset,and What Are the Accounting Implications

question 51

Essay

What is a qualifying asset,and what are the accounting implications in respect to accounting for foreign exchange differences when acquiring such an asset?

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Definitions:

Punishment

A consequence that reduces the likelihood of a behavior being repeated in the future.

Shaping

A method of training or teaching that involves reinforcing behaviors that are progressively closer to the desired behavior.

Secondary Reinforcer

A reinforcer that is acquired or learned through association with other reinforcers.

Discriminative Stimulus

A stimulus in the presence of which a particular response will be reinforced in operant conditioning.