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9) In measuring the noncontrolling interest immediately following the date of acquisition, which of the following would be indicative of the value attributed to the noncontrolling interest? Fair value based on subsidiary stock trading, which remained the same both before and after acquisition, times % of NC ownershg Book value of subsidiary net assets times 96 of NC ownership C) Fair value based on parent net assets times % of NCI ownership D) Consideration transferred by the parent company, times % of N ownership, where parent paid a control premium