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_____ in Reciprocal Holdings in Which the Treasury Stock Method

Question 81

Multiple Choice

_____ In reciprocal holdings in which the treasury stock method is used,


A) A portion of the parent's own separate earnings is not reported as accruing to the controlling interest.
B) The reporting entity is deemed to be the parent.
C) The reporting entity is deemed to be a new consolidated entity.
D) The noncontrolling interest is not shown as a deduction in arriving at the consolidated net income.
E) A subsidiary is also a parent.

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