34 (0.5 points) Floating exchange rates reflect fluctuating market prices for a currency based on supply and demand in the world currency markets. O True O False Question 35 (0.5 points) Push-down accounting is the establishment of a new accounting and reporting basis for an entity in its separate financial statements, based on a purchase transaction in the voting stock of the entity that results in a substantial change of ownership of the outstanding voting stock of the entity. True False