Where an Investor Has Discontinued the Use of the Equity

question 29

Multiple Choice

Where an investor has discontinued the use of the equity method because the associate has incurred losses, it must disclose the:

• A) unrecognised share of current period and cumulative losses of the associate.
• B) reason why it has discontinued the method.
• C) accounting policy it has adopted in place of the equity method.
• D) effect on the statement of changes in equity if it had continued to use the method.

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Definitions:

Psychotherapy Models

Theoretical frameworks used to understand the human mind, emotions, and behaviors, providing a basis for therapeutic interventions to treat psychological disorders.

Acceptance and Commitment Therapy

A form of psychotherapy that encourages people to embrace their thoughts and feelings rather than fighting or feeling guilty for them.

Acceptance and Commitment Therapy

A form of psychotherapy that uses mindfulness and behavioral changes to increase psychological flexibility.

Steven Hayes

A psychologist known for his development of Acceptance and Commitment Therapy (ACT), which integrates mindfulness strategies with behavioral change.