Dividends Paid Between Entities in the Group Should Be

question 25

Multiple Choice

Dividends paid between entities in the group should be:

• A) not permitted by the ultimate controlling entity because it does not make sense to exchange money between entities in the one economic group.
• B) reflected in the group accounts because it reflects the economic return the group earned by investing in the companies that form its operations.
• C) eliminated from the group accounts, but reflected in the individual legal entity accounts, since the group accounts reflect the many entities as one single economic entity.
• D) retained in the consolidated statements but disclosed separately as related-party transactions.

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Definitions:

Extroverted

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Howard Gardner's Theory

A theory of multiple intelligences proposed by Howard Gardner, suggesting that individuals have different kinds of intelligences, including verbal/linguistic, logical/mathematical, musical, bodily/kinesthetic, spatial, interpersonal, intrapersonal, and naturalist intelligences.

Multiple Intelligences

A theory introduced by Howard Gardner, suggesting that intelligence is multifaceted, with different individuals having varied types of intelligences, including linguistic, logical-mathematical, musical, bodily-kinesthetic, spatial, interpersonal, intrapersonal, and naturalistic.

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