The Business Combination Valuation Entries Are Used to Recognise

The business combination valuation entries are used to recognise:

A) the fair value of the assets not recorded in the subsidiary's accounts at acquisition date.
B) the fair value of the liabilities not recorded in the subsidiary's accounts at acquisition date.
C) the fair value adjustments for assets and liabilities that were recorded in the subsidiary's accounts at acquisition date based on carrying amounts different from fair value.
D) all of the options are correct.