【单选题】When a parent consolidates a subsidiary, what amount will appear as “ordinary shares” in the equity section of the consolidated Statement of Financial Position?
A.
the book value of the parent’s ordinary shares plus the book value of the subsidiary’s ordinary shares
B.
the book value of the parent’s ordinary shares only
C.
the book value of the parent’s ordinary shares plus the fair value of the subsidiary’s ordinary shares
D.
the fair value of the subsidiary’s ordinary shares only
【单选题】When a parent is evaluating the assets of a potential subsidiary, certain intangible assets can be recognised separately from goodwill, even though they have not been recognised in the subsidiary's ow...
A.
A new research project which the subsidiary has correctly expensed to profit or loss but the directors of the parent have reliably assessed to have a substantial fair value
B.
A global advertising campaign which was concluded in the previous financial year and from which benefits are expected to flow in the future
C.
A contingent asset of the subsidiary from which the parent believes a flow of future economic benefits is possible
D.
A customer list which the directors are unable to value reliably