For a Business Combination in Which the Acquirer Achieves Control

Multiple Choice

For a business combination in which the acquirer achieves control without acquiring all the equity of the acquiree, the noncontrolling equity interest is measured:

A) either at fair value or at noncontrolling interests' proportionate share of the acquiree's net identifiable assets.
B) either at historic cost or at noncontrolling interests' proportionate share of the acquiree's net identifiable assets.
C) only at fair value.
D) either at historic cost or at controlling interests' proportionate share of the acquiree's net identifiable assets.