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Which of the Following Is Not an Attribute of the Equity

Question 26

Multiple Choice

Which of the following is not an attribute of the equity method of accounting for the operating results of subsidiaries?


A) It facilitates the preparation of unconsolidated parent company financial statements required by the Securities and Exchange Commission.
B) It emphasizes the legal form of the parent company-subsidiary relationship.
C) It facilitates the use of parent company journal entries rather than working paper eliminations.
D) It provides a useful self-checking technique.

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