The Changes in Accounting Standards Since Year 2008 Require

question 9

Multiple Choice

The changes in accounting standards since year 2008 require:

• A) dividends from pre-acquisition equity to be accounted for by parent as a return on investment in the subsidiary.
• B) dividends from post-acquisition equity to be accounted for by parent as revenue.
• C) all dividends from a subsidiary to be accounted for by parent as a return on investment in the subsidiary.
• D) all dividends from a subsidiary to be accounted for by parent as revenue.

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Definitions:

PNS

Peripheral Nervous System, the part of the nervous system outside the brain and spinal cord that connects the CNS to organs, limbs, and skin.

Spinal Nerve Pairs

Spinal nerve pairs are pairs of nerves that emerge from the spinal cord, serving to relay information between the body and the spinal cord.

Coccygeal

Pertaining to the coccyx, the small bone at the base of the spinal column in humans and other apes, often referred to as the tailbone.

Mixed Nerves

Nerves that contain both sensory (afferent) and motor (efferent) fibers, allowing them to transmit signals in both directions between the central nervous system and various parts of the body.