Which of the Following Does Not Affect the Computation of the Minority

Multiple Choice

Which of the following does not affect the computation of the minority interest in the net assets of a partially owned subsidiary?

A) Impairment of goodwill recognized in the business combination
B) Dividends declared by the subsidiary
C) Depreciation and amortization of differences between current fair values and carrying amounts of the subsidiary's identifiable net assets on the date of the business combination
D) None of the foregoing