The SEC Requires Push-Down Accounting for SEC Filings of Subsidiaries

question 51

Multiple Choice

The SEC requires push-down accounting for SEC filings of subsidiaries when the subsidiary has no substantial publicly-held debt or preferred stock outstanding and

• A)the parent has substantial ownership (5% or greater).
• B)the parent has substantial ownership (20% or greater).
• C)the parent has substantial ownership (50% or greater).
• D)the parent has substantial ownership (90% or greater).

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Definitions:

Personal Interview

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Bias

A preconceived notion or preference that influences judgment or decision-making, often in a way that is considered to be unfair or prejudiced.

Semantic Differential

A scale used in surveys to measure attitudes or reactions to specific objects or concepts, usually ranging from positive to negative.

Fixed-Alternative Questions

Questions used in surveys or polls that offer a set number of specific options for respondents to choose from.