On the Date of Acquisition,the Parent's Investment (In Subsidiary Account)is

On the date of acquisition,the parent's investment (in subsidiary account) is:

A) revalued to fair market value
B) replaced with 100% of the assets and liabilities of the subsidiary at fair market value.
C) replaced with 100% of the assets and liabilities of the subsidiary at book value.
D) replaced with the parent's pro rata share of the assets and liabilities of the subsidiary at fair market value