Which of the following statements are incorrect with regard to preparation of a consolidated statement of financial position?
选项:
A:Gain on fair valuation of a subsidiary’s asset is a pre-acquisition profit
B:Non-controlling interest does not deserve any portion of fair valuation gain
C:If an asset is not reported in the subsidiary’s ledger it need not be fair valued
D:Gain on fair valuation of subsidiary’s asset inflates the cost of goodwill
发布时间:2024-05-08 23:50:36