Which of the Following Is Not an Example of an Assumption

question 28

Multiple Choice

Which of the following is not an example of an assumption that must be disclosed under AASB 101 Presentation of Financial Statements when future-oriented estimates are necessary to measure the recoverable amount of assets?

• A)Useful lives
• B)Future interest rates
• C)Future changes in salaries
• D)Future bad debts

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Definitions:

Classical Conditioning

An educational method involving the repeated pairing of two stimuli, resulting in a reaction initially provoked by the second stimulus being eventually provoked by the first stimulus.

Secondary Reinforcer

A stimulus that gains its reinforcing power through its association with a primary reinforcer.

Primary Reinforcer

A naturally reinforcing stimulus, such as food or water, that does not require learning to become desirable.

Partial Reinforcement Extinction Effect

A phenomenon where behaviors reinforced intermittently are more resistant to extinction than behaviors reinforced continuously.