Question: Under what circumstances does the deconsolidation process most commonly occur? A. When a company enters into a joint venture B. When an investment motive is

Under what circumstances does the deconsolidation process most commonly occur?

A.

When a company enters into a joint venture
B.

When an investment motive is changed from classification as available-for-sale to trading securities
C.

When a variable interest entity is created
D.

When a parent company spins off a business division

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