The Use of the Services of a Specialist from a Parent

Multiple Choice

The use of the services of a specialist from a parent to a subsidiary for a short period of time within a year requires the following treatment in the consolidated statements:

A) Realized profit need to be calculated in the consolidation process.
B) The consolidation adjustments do not affect the group's accounts
C) Adjustments are required to adjust the specialist's salary
D) Special income tax adjustments are required in accordance with policies of Canada Revenue Agency.