Which Term Refers to the Practice of Revaluing an Acquired

question 9

Multiple Choice

Which term refers to the practice of revaluing an acquired subsidiary's assets and liabilities to their fair values directly on that subsidiary's books at the date of acquisition?

• A)Fair value accounting
• B)Push-down accounting
• C)Fully adjusted method
• D)Reciprocal ownership

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Definitions:

Systematic Desensitization

A behavioral therapy technique used to reduce phobic responses and anxiety by gradually exposing the individual to the feared object or situation in a controlled way.

Counterconditioning

A behavior therapy technique that involves pairing a positive stimulus with a fear-evoking stimulus to reduce the fearful response.

Second-order Conditioning

A form of conditioning in which a stimulus is paired with a previously conditioned stimulus, leading to learning without the original unconditioned stimulus.

Spontaneous Recovery

The reappearance of a previously extinguished conditioned response after a period of time without exposure to the conditioned stimulus.