When Preparing a Consolidated Statement of Changes in Equity, IFRS

question 8

Multiple Choice

When preparing a consolidated statement of changes in equity, IFRS 10 requires that any NCI in equity of subsidiaries is:

• A) shown as a one-line item
• B) disclosed in the statement of financial position, and not in the statement of changes in equity
• C) shown as a share of total ending equity of the subsidiary only
• D) shown on a line-by-line basis.

Understand the different sources of work-related stress including role ambiguity, role conflict, and environmental factors.

Recognize the personal and organizational impacts of stress, including health risks and productivity concerns.

Identify characteristics of Type A and Type B personalities and how these traits influence stress and health.

Understand the concepts of role overload and underload as stressors in the workplace.