Where There Are Transactions Between the Investor and Associate That

question 7

Multiple Choice

Where there are transactions between the investor and associate that result in an unrealised profit,the investor's share of the associate's profit is:

• A)not affected at all regardless of whether the transaction is an upstream or downstream one;
• B)affected only if the transaction is an upstream one;
• C)affected only if the transaction is a downstream one;
• D)affected regardless of whether the transaction is an upstream or downstream one.

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Definitions:

Alpha Particle Emission

A type of radioactive decay in which an atomic nucleus releases an alpha particle (2 protons and 2 neutrons) and transforms into an atom with a mass number 4 units less and atomic number 2 units less.

Beta Particle Emission

A radioactive decay process where a beta particle (electron or positron) is emitted from an atomic nucleus.

Alpha Particle Emission

A type of radioactive decay in which an unstable atomic nucleus emits an alpha particle (2 protons and 2 neutrons) to form a new nucleus, decreasing its atomic number by 2 and mass number by 4.

Positron Particle Emission

A type of beta decay in which a positron is ejected from an atomic nucleus, transforming a proton into a neutron.