Under IAS 34, Which of the Following Costs Is Not

question 6

Multiple Choice

Under IAS 34, which of the following costs is not viewed as a constructive obligation?

• A)Contingent lease payments in excess of a contractual base amount
• B)Year-end bonuses
• C)Quantity discounts or rebates
• D)Maintenance costs

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Definitions:

Exosystem

In bioecological systems theory, social settings in which an individual does not participate but has an indirect influence on development.

Macrosystem

In bioecological systems theory, the sociohistorical context—cultural values, laws, and societal norms and values—in which the microsystem, mesosystem, and exosystem are embedded, posing indirect influences on individuals.

Classical Conditioning

A conditioning approach where pairing two stimuli repeatedly results in a response that, though initially evoked by the second stimulus, is later elicited solely by the first stimulus.

Reinforcement

A concept in psychology referring to any process that increases the likelihood of a behavior being repeated, using rewards or punishments following that behavior.