Match the Following Terms to Their Correct Definition

Multiple Choice

Match the following terms to their correct definition:
-Any transaction or set of transactions that brings together two or more previously separate entities to form a single accounting entity

A) equity security
B) debt security
C) passive
D) significant influence
E) control
F) parent
G) subsidiary
H) trading securities
I) available-for-sale securities
J) held-to-maturity securities
K) amortized cost method
L) fair value method
M) unrealized gains and losses
N) equity method
O) consolidation worksheet
P) minority interest
Q) business combination
R) goodwill