The Pre-Acquisition Entry for the Baxter Group in Order to Consolidate

question 44

Multiple Choice

The pre-acquisition entry for the Baxter group in order to consolidate a 60% interest in a subsidiary contained the following debits. Retained earnings $6000, share capital $12 000, general reserve $2400, BCVR $1200. The direct non-controlling interest's share of the subsidiary's equity at the date of acquisition is:

• A) $8640.
• B) $14 400.
• C) $12 960.
• D) $21 600.

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Definitions:

Unconditional Positive Regard

To Carl Rogers, love or support given to another person with no conditions attached.

Behavioral Records

Documentation of an individual's actions or behaviors, often used in psychological studies or clinical settings to analyze and understand behavior patterns.

Electroconvulsive Therapy

A medical treatment most commonly used for severe major depression which involves electrically induced seizures for therapeutic effect.

Transcranial Magnetic Stimulation

A non-invasive procedure that uses magnetic fields to stimulate nerve cells in the brain to treat depression and other conditions.