A Transaction That Results in an Increase (+) in Its

question 88

Multiple Choice

A transaction that results in an increase (+) in its account is known as a(n) :

• A) BOP debit.
• B) capital flow.
• C) BOP credit.
• D) asset accretion.

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Definitions:

Consolidated Net Income

The total net income of a parent company and its subsidiaries, after adjustments for minority interests, reported on a combined basis as if the group were a single entity.

Fair Value Enterprise Method

A valuation technique that estimates the value of an entire enterprise as if it were traded in the market, often used in the context of business combinations.

Cumulative Dividends

Dividends that accumulate if not paid in a given year, typically associated with preferred shares, and must be paid out before any dividends are given to common shareholders.

Discontinued Operations

Parts of a company's core business or subsidiaries that have been sold or liquidated.