Given each description below, select the best term from the option list provided. Each answer choice may be used once, more than once, or not at all.

Option list:

$-$Acquisition$-$date fair value$-$Acquisition$-$related costs$-$Asset acquisition$-$Business$-$Business combination$-$Consolidated reporting$-$Consolidated statements$-$Control$-$Debt issue costs$-$Deconsolidation$-$Direct acquisition costs$-$Direct issue costs of equity$-$Gain from a bargain purchase$-$Goodwill$-$Indirect issue costs of equity$-$Majority ownership$-$Controlling interest$-$Parent$-$Regular asset acquisition$-$Separate financial statements$-$Subsidiary