When preparing a consolidated statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valued for which of the following reason / reasons?a) To inform the acquired company what its assets are worth in the marketb) To comply with the practice followed over the yearsc) To report each of the subsidiary’s assets at what it cost the group to acquired) To identify the amount paid for goodwill as the residual not attributed to other assets
选项：

A: c & d
B: a, c & d
C: a, b & c
D: b, c & d