Under the Single-Date Method,goodwill Would Be Recognised

Multiple Choice

Under the single-date method,goodwill would be recognised.

A) at the point in time when the parent entity ultimately gains control of the subsidiary.
B) at the time when each additional acquisition of shares is made.
C) as part of equity in the parent's books.
D) at the point in time when the subsidiary shareholders acknowledge that they will sell their shareholdings to the parent entity.
E) None of the given answers.