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Parent Company Owns 70% of Son Company's Outstanding Stock

Question 31

Multiple Choice

Parent Company owns 70% of Son Company's outstanding stock.During 20X1 Son Company sold land to Parent Company for a gain of $25,000.Parent company held the land all of 20X1.The gain on the sale to Parent should be:


A) recorded on Son's books as a gain of $25,000 and then eliminated during the consolidation process.
B) deferred by Son until Parent sells the land to an outside party.
C) recorded on Son's books as a gain of $17,500 and eliminated during the consolidation process.
D) recorded on Parent's book as a gain of $17,500 and eliminated during the consolidation process.

Correct Answer:

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