Which Is NOT True About Proportional Consolidation

question 10

Multiple Choice

Which is NOT true about proportional consolidation?

• A)There is no non- controlling interest
• B)It is allowed under IFRS 11 for a parent - subsidiary relationship
• C)it is not allowed under IFRS 11 for a parent- subsidiary relationship
• D)It is a traditional option in accounting for joint ventures.

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Definitions:

Postpartum Depression (PPD)

A type of mood disorder associated with childbirth, affecting both mothers and fathers, characterized by deep sadness, low energy, anxiety, and changes in sleeping or eating patterns.

Baby Blues

A common, temporary psychological state of sadness, anxiety, or mood swings experienced by new mothers shortly after childbirth.

Respiratory Distress Syndrome

A medical condition often occurring in premature infants, characterized by difficulty breathing due to underdeveloped lungs.

Teratogens

Factors or agents responsible for causing congenital defects or developmental problems in an embryo or fetus.