Janus Limited,a Subsidiary Entity,sold a Non-Current Asset at a Profit

question 3

Multiple Choice

Janus Limited,a subsidiary entity,sold a non-current asset at a profit to its parent entity.The adjustment necessary on consolidation to reflect the tax effect of this transaction will result in an:

• A)increase in deferred tax assets
• B)decrease in deferred tax liabilities
• C)increase in retained earnings
• D)decrease in retained earnings.

Explore strategies for fostering optimism and its effects on mental and physical health.

Understand how negative emotions impact physical health differently when directed inward vs. outward.

Identify the Big Five personality traits and their relationship with longevity and health.

Comprehend methods for strengthening self-control and its relevance to habit change.

---

Definitions:

Net Return

The profit or loss from an investment after all expenses, including taxes, fees, and costs, have been subtracted.

Market Neutral

An investment strategy aiming to achieve returns independent of the overall market direction by simultaneously buying assets expected to rise and shorting assets expected to fall.

Beta

Beta is a measure of a stock's volatility in relation to the overall market; the market itself has a beta of 1.0, and individual stocks are ranked according to how much they deviate from the market.

Derivative Strategies

Derivative strategies involve using financial instruments, such as futures, options, and swaps, to hedge against market risks or to speculate for profit.