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What Is the Rationale for Including a Final Threshold Test

question 9

Essay

What is the rationale for including a final threshold test where entities are required to include in their reportable segment at least 75 per cent of the entity's total external revenues?
What action must an entity take if this threshold is not achieved?


Definitions:

Counterbalancing

A method of controlling for order effects in a repeated measures design by either including all orders of treatment presentation or randomly determining the order for each subject.

Order Effects

The impact that the sequence of presenting stimuli or conditions has on the responses of subjects in an experiment.

Latin Square

A technique to control for order effects without having all possible orders.

Counterbalanced

A method used in experiments to minimize the effects of order in the presentation of stimuli by varying the sequence among participants.

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