Under the Accounting Standards, Which of These Is Not Included

question 10

Multiple Choice

Under the accounting standards, which of these is not included in the calculation of a company's profit or loss (not including other comprehensive income in the definition of profit) ?

• A) Gain on the sale of fixed assets
• B) Dividends received
• C) Adjustments from translation of the financial statements of a foreign operation
• D) Expense on the impairment of assets held

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Definitions:

Pavlov

A Russian physiologist known for his work on classical conditioning, demonstrating how stimuli can elicit responses through associative learning.

Partial Reinforcement

A conditioning strategy where a response is only sometimes reinforced, leading to more robust learned behavior.

Behavioral Change

The process by which individuals alter their habits, behaviors, or attitudes, often in response to external pressures or internal motivations.

Misusing Punishment

The improper or counterproductive use of punishment, often leading to negative outcomes or behaviors instead of correcting the undesired behavior.