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A Subsidiary Has a 20% Noncontrolling Interest

Question 23

Multiple Choice

A subsidiary has a 20% noncontrolling interest. At the date of acquisition, eliminating entry (E) recognizes what part of the noncontrolling interest?


A) The noncontrolling interest's share of the subsidiary's book value
B) The fair value of the noncontrolling interest
C) The noncontrolling interest's share of the revaluations of the subsidiary's identifiable net assets
D) The noncontrolling interest's share of the subsidiary's fair value

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