$9\mathrm{.}09$

points

Time Remaining $1$ hour $1$ minute $30$ seconds$01$:$01$:$30$

Item $3$

Time Remaining $1$ hour $1$ minute $30$ seconds$01$:$01$:$30$

What is the primary difference between: $($i$)$ accounting for a business combination when the subsidiary is dissolved; and $($ii$)$ accounting for a business combination when the subsidiary retains its incorporation?