【多选题】When preparing a consolidated Statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valueWhich of the following assets of the subsidiary need to be fai...
A.
Land and building appearing in the books of the subsidiary
B.
Trade receivables reported on the subsidiary’s balance sheet
C.
Brand name the cost relating to which the subsidiary has already fully written off
D.
Inventory reported on the subsidiary’s statement of financial position