Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 16

Under the fair-value option, which of the following affects the income the investor recognizes from its ownership of the investee
A) The investee's reported income adjusted for excess cost over book value amortizations.
B) Changes in the fair value of the investor's ownership shares of the investee.
C) Intra-entity profits from upstream sales.
D) Extraordinary items reported by the investee.