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Where Separate Entities in a Group Do Not Apply the Same

question 16

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Where separate entities in a group do not apply the same accounting methods,AASB 127 "Consolidated and Separate Financial Statements" prescribes adjustments to be made on consolidation to remove the impacts of different accounting policies.


Definitions:

Intermittently

Occurring at irregular intervals; not continuous or steady, often with pauses or breaks in between.

Variable Ratio

A reinforcement schedule where a response is rewarded after an unpredictable number of responses, making it a powerful method for conditioning stable and high rates of responding.

Reinforcement

In operant conditioning, a consequence that will strengthen an organism's future behavior whenever that behavior is preceded by a specific antecedent stimulus.

Responses

Reactions or behaviors produced by an organism in response to a specific stimulus or situation.

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