Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

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Catron Corporation is having liquidity problems, and as a result, it sells all of its outstanding stock to Lambert, Inc., for cash.Because of Catron's problems, Lambert is able to acquire this stock at less than the fair value of the company's net assets.How is this reduction in price accounted for within the consolidation process under the acquisition method