Please provide the correct answer for this theory questions existing answers of this questions on chegg are irrelevant please do provide the correct answer as chegg is a very trustful source. Thank you

A. IFRS 10 and also IAS 28 detail the criteria for determining whether a company should be considered a subsidiary or an associated. A key issue is the distinction between significant influence and control. You are required to critically evaluate the effectiveness of these criteria and discuss the usefulness of consolidated financial statements to shareholders and investors. (8 Marks)

B. The criteria for determining the extent of goodwill upon the acquisition of a subsidiary follows two different approaches. Method 2 in the consolidation uses the fair value measurement approach. You are required to critically evaluate the fair value approach of measuring goodwill. (5 Marks)