In the Conclusion, the Speaker Should Do All of the Following

question 30

Multiple Choice

In the conclusion, the speaker should do all of the following except:

• A) Provide an orientation to the topic
• B) Reinforce thesis and purpose
• C) Emphasize audience involvement
• D) Provide closure

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Definitions:

AASB 3

An accounting standard provided by the Australian Accounting Standards Board relating to Business Combinations, guiding the accounting treatment for all phases of the acquisition process.

IFRS 3

An International Financial Reporting Standard that deals with business combinations, requiring acquired assets and liabilities to be measured at their fair values at acquisition date.

Acquisition Method

An accounting technique used to consolidate the financial statements of two companies when one company acquires control of another.

Net Present Value

A method used in capital budgeting to assess the profitability of an investment by calculating the difference between the present value of cash inflows and outflows.