In a Business Combination the Revaluation of Non-Current Assets in the Records

question 24

Multiple Choice

In a business combination the revaluation of non-current assets in the records of the subsidiary means that the subsidiary has effectively adopted the:

• A)parent-entity model of consolidation
• B)proprietary model of accounting
• C)cost model of accounting
• D)revaluation model of accounting.

---

Definitions:

Phosphate Detergents

Cleaning products that contain phosphorus compounds, which, when released into natural water bodies, can cause eutrophication and harm aquatic life.

Input Control

strategies or methods used to manage the amount of inputs (such as water, nutrients, pesticides) in agricultural systems to minimize environmental impact.

Phosphate Detergents

Synthetic cleaning products that contain phosphate compounds, which can cause environmental issues when they enter water bodies.

Water Quality

The condition of water, including its chemical, physical, and biological characteristics, as related to its suitability for a specific purpose.