On the Date of Acquisition, Consolidated Shareholders' Equity Under Proprietary

Multiple Choice

On the date of acquisition, consolidated shareholders' equity under proprietary theory is equal to:

A) the sum of the parent and subsidiary's shareholders' equities.
B) the sum of the parent's shareholders' equity plus its pro rata share of the subsidiary's shareholders' equity on the date of acquisition.
C) the parent's shareholders' equity.
D) the subsidiary's shareholders' equity.