【单选题】In measuring the noncontrolling interest immediately following the date of acquisition, which of the following would not be indicative of the value attributed to the noncontrolling interest?
A.
Fair value based on stock trades of the acquired company.
B.
Subsidiary cash flows discounted to present value.
C.
Book value of subsidiary net assets.
D.
Projections of residual income.
E.
Consideration transferred by the parent company that implies a total subsidiary value.
【简答题】According to ARM Holdings, in 2010 alone, producers of chips based on ARM architectures reported shipments of 6.1 billion ARM-based processors, representing 95% of smartphones, 35% of digital televisi...