Question: Following U . S . GAAP, a 2 0 % noncontrolling interest in a subsidiary is reported on the consolidated balance sheet at the date
Following US GAAP, a noncontrolling interest in a subsidiary is reported on the consolidated balance sheet at the date of acquisition at what amount?
A of the subsidiary's book value
B of the fair value of the subsidiary's identifiable net assets
C of the acquisition price paid by the parent
D The fair value of noncontrolling interest
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