Which of the Following Statements Is True for a Consolidated

question 24

Multiple Choice

Which of the following statements is true for a consolidated statement of cash flows?

• A) Parent's dividends and subsidiary's dividends are deducted as a financing activity.
• B) Only parent's dividends are deducted as a financing activity.
• C) Parent's dividends and its share of subsidiary's dividends are deducted as a financing activity.
• D) All of parent's dividends and non-controlling interest of subsidiary's dividends are deducted as a financing activity.
• E) Neither parent's or subsidiary's dividends are deducted as a financing activity.

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Definitions:

Extinction

The process of eliminating a behavior by stopping the reinforcement that previously followed that behavior, often used in behavioral psychology and organizational management.

Productivity

The efficiency of production of goods or services measured by the output per unit of input.

ERG Theory

A motivation theory developed by Clayton Alderfer that categorizes human needs into three groups: Existence, Relatedness, and Growth, suggesting individuals are motivated by these needs in a hierarchical fashion.

VIE Theory

A psychological theory proposing that an individual's motivational force is determined by the perceived value of the outcome, the expectancy of achieving the outcome, and the instrumentality of the action.