When preparing a Consolidated Statement of financial position the identifiable non-monetary assets of the subsidiary need to be fair valued. Which of the following assets of the subsidiary need to be fair valued?
(a) Land and buildings appearing in the books of the subsidiary
(b) Trade receivables reported on the subsidiary’s Statement of financial position
(c) Brand name the cost relating to which the subsidiary has already fully written off
(d) Inventory reported on the subsidiary’s Statement of financial position

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