Which of the Following Is Not a Valuation Technique That

question 31

Multiple Choice

Which of the following is not a valuation technique that may be applied according to SFAS No. 157?

• A) The Net realizable value approach
• B) The market approach
• C) The income approach
• D) The cost approach

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Definitions:

Social Regulation

Policies designed to protect Public welfare, including health, safety, and the environment.

Price-Fixing

An illegal agreement among competitors to fix prices, set output levels, or divide markets, aimed at increasing profits by reducing competition.

Product Design

The process of creating a new product to be sold by a business to its customers, encompassing concept, development, and manufacturing stages.

Regulation

Rules or directives made and maintained by an authority to regulate behavior, usually in the form of laws or regulations.