In a Step Acquisition,using the Acquisition Method Per SFAS 141(R),which

In a step acquisition,using the acquisition method per SFAS 141(R) ,which of the following statements is false?

A) The acquisition method views a step acquisition essentially the same as a single step acquisition
B) Income from subsidiary is computed by applying a partial year for a new purchase acquired during the year
C) Income from subsidiary is computed for the entire year for a new purchase acquired during the year
D) Obtaining control through a step acquisition is a significant re-measurement event
E) Pre-acquisition earnings are included on the consolidated income statement