What is the primary difference between recording an acquisition when the subsidiary is dissolved and when separate

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What is the primary difference between recording an acquisition when the subsidiary is dissolved and when separate incorporation is maintained? For acquisition accounting, why are assets and liabilities of the subsidiary consolidated at fair value?
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Contemporary Financial Management

ISBN: 9780324289114

10th Edition

Authors: James R Mcguigan, R Charles Moyer, William J Kretlow

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