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Chow HK Ltd

Question 36

Multiple Choice

Chow HK Ltd.acquired 40% of the common shares of Welsh Trading Co.Chow paid a purchase price discrepancy (PPD) and uses the equity method to report the investment.Which of the following adjustment does Chow not have to make in calculating its share of Welsh's earnings?


A) Dividends received from Welsh
B) Amortization of PPD
C) Elimination of PPD
D) Elimination of unrealized gains/losses on intercompany transactions

Correct Answer:

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