Any Difference Between Fair Value Paid and the Carrying Amount

question 36

Multiple Choice

Any difference between fair value paid and the carrying amount of the additional interest acquired is:

• A) recognised in the income statement.
• B) recognised in the statement of comprehensive income.
• C) recognised directly in equity.
• D) recognised directly in equity and attributed to the owners of the parent.

---

Definitions:

Chemoaffinity Hypothesis

Proposal that neurons or their axons and dendrites are drawn toward a signaling chemical that indicates the correct pathway.

Stimulating Environments

Environments that provide sensory, intellectual, or emotional stimulation, which can enhance learning and development.

Stimulation Deprivation

A condition or situation in which an organism receives less sensory input or stimulation than is normal or necessary, potentially affecting development or functioning.

Human Affection

The feelings of love, warmth, and fondness between humans.