A Subsidiary Still Holds All Net Assets Revalued at the Date

Multiple Choice

A subsidiary still holds all net assets revalued at the date of acquisition. Which working paper eliminating entry below is most likely to be the same whether the consolidation takes place at the date of acquisition or in subsequent years?

A) Write-off eliminating entry (O) adjustment to identifiable intangibles
B) Equity eliminating entry (E) adjustment to retained earnings
C) Equity eliminating entry (E) adjustment to capital stock
D) Revaluation eliminating entry (R) adjustment to plant assets