Which of the following accounts would be found on the consolidated financial statements of a company?

Question

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When a company consolidates its financial statements, it combines the financial information of its subsidiaries with its own. The "Investment in subsidiary" account (A) is eliminated as the assets and liabilities of the subsidiary are directly incorporated. The subsidiary's share capital (B) and retained earnings (C) are also not listed separately but are integrated into the parent company's equity. However, "Goodwill" (D) may appear on the consolidated financial statements if the parent company paid more for the subsidiary than the fair value of its net assets, reflecting the premium paid for the acquisition.

Which of the Following Accounts Would Be Found on the Consolidated