If a business combination occurs and the consideration paid exceeds the fair value of the identifiable net assets of the subsidiary on the acquisition date and the parent acquires less than 100% of the outstanding common shares of the subsidiary, which consolidation method will result in the highest value for non-controlling interest on the acquisition date?
A) The proprietary theory.
B) The parent company theory.
C) The entity theory.
D)The parent company extension theory.

Question

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The Answer of If a business combination occurs and the consideration paid exceeds the fair value of the identifiable net assets of the subsidiary on the acquisition date and the parent acquires less than 100% of the outstanding common shares of the subsidiary, which consolidation method will result in the highest value for non-controlling interest on the acquisition date?
A) The proprietary theory.
B) The parent company theory.
C) The entity theory.
D)The parent company extension theory.

If a Business Combination Occurs and the Consideration Paid Exceeds