How Does the Partial Equity Method Differ from the Equity

question 77

Multiple Choice

How does the partial equity method differ from the equity method?

• A)in the total assets reported on the consolidated balance sheet.
• B)in the treatment of dividends.
• C)in the total liabilities reported on the consolidated balance sheet.
• D)Under the partial equity method,subsidiary income does not increase the balance in the parent's investment account.
• E)Under the partial equity method,the balance in the investment account is not decreased by amortization on allocations made in the acquisition of the subsidiary.

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Definitions:

Parasympathetic

Part of the autonomic nervous system responsible for conserving energy and promoting restful states by slowing the heart rate and increasing intestinal and gland activity.

Somatic Nervous System

The part of the peripheral nervous system associated with the voluntary control of body movements via skeletal muscles.

Peripheral Nervous System

The part of the nervous system that consists of nerves and ganglia outside of the brain and spinal cord, connecting the central nervous system to limbs and organs.

Sensory Receptors

Specialized cells or structures that detect external stimuli and convert them into electrical signals for processing by the nervous system.