Which of the Following Consolidation Adjustments Will Be Required for a Subsidiary

Multiple Choice

Which of the following consolidation adjustments will be required for a subsidiary that was acquired as a going concern, but will not be applicable for a parent-founded subsidiary?

A) Amortization of fair value increments on plant and equipment
B) Unrealized profits in ending inventory
C) Unrealized profits in beginning inventory
D) Future income tax on unrealized profits