Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) Under the partial goodwill method, the NCI is measured at fair value at acquisition date.
B) Under the partial goodwill method, the NCI is measured as a proportion of the net fair value of the subsidiary's identifiable assets and liabilities at acquisition date.
C) Extra columns are added to the consolidation worksheet to divide the group's equity into the NCI share and the parent's share.
D) The adjustments for intragroup transactions are the same whether the subsidiary is wholly owned or whether there is an NCI in the subsidiary.