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Basic Question 19 of 20
Stockholders' equity may contain all of the following components, except:
II. Employee Stock Option Plan accruals.
III. Minimum pension liability.
IV. Reinvested earnings.
I. Minority interests in consolidated subsidiaries.
II. Employee Stock Option Plan accruals.
III. Minimum pension liability.
IV. Reinvested earnings.
User Contributed Comments 3
| User | Comment |
|---|---|
| pjdeschenes | Why minimum pension liability? |
| daverco | Minimum pension liability shows up as a reduction of shareholder's equity. |
| davidt876 | did not know that.. |
I used your notes and passed ... highly recommended!
Lauren
Learning Outcome Statements
describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business combinations, and 5) special purpose and variable interest entities;
distinguish between IFRS and US GAAP in their classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;
analyze how different methods used to account for intercorporate investments affect financial statements and ratios.
CFA® 2025 Level II Curriculum, Volume 2, Module 10.