Which Term Refers to the Practice of Revaluing an Acquired

question 9

Multiple Choice

Which term refers to the practice of revaluing an acquired subsidiary's assets and liabilities to their fair values directly on that subsidiary's books at the date of acquisition?

• A)Fair value accounting
• B)Push-down accounting
• C)Fully adjusted method
• D)Reciprocal ownership

---

Definitions:

Number of Intervals

Refers to divisions in a range of data, often used in histogram construction for data analysis.

Distribution of Data

Refers to the way numerical data is spread out across different values or ranges.

Real Upper Limits

Typically refers to the actual upper bounds of data ranges in statistical analysis, though it's not a widely standardized term.

Variable

A variable is any characteristic, number, or quantity that can be measured or counted. Variables may vary among individuals, conditions, or over time.