hard · Financial Accounting

In a principal vs. agent determination, which of the following is the strongest indicator that an entity is a principal?

  1. The entity's consideration is in the form of a fixed commission per transaction.
  2. The entity does not take title to the goods at any point during the transaction.
  3. The entity is primarily responsible for fulfilling the promise to provide the specified good or service.
  4. The entity does not have the ability to set the price for the good or service.

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