During the Previous Year, a Partly-Owned Subsidiary Has Made a Transfer

question 15

Multiple Choice

During the previous year, a partly-owned subsidiary has made a transfer from retained earnings to a general reserve. Which of the following lines would appear in the NCI journal relating to the current year transfer?

• A) Cr NCI.
• B) Dr Retained earnings.
• C) Cr General reserve.
• D) Cr Transfer to general reserve.

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Definitions:

Emotion-Focused Coping

A stress management strategy that involves dealing with emotions caused by stressful situations.

Faith Factor

The concept that spiritual or religious beliefs can have a positive impact on physical and mental health outcomes.

Free Will

The concept or belief that individuals have the capacity to choose and act independently, without external compulsion or predetermination.

Behavior-Restricting

pertains to any measures or practices that limit or control an individual's actions or behaviors, often for the purpose of maintaining order or safety.