The Followings Are the Key Questions to Consider When Determining

Multiple Choice

The followings are the key questions to consider when determining the appropriate consolidation adjustment entries, except:

A) Does the transaction involve parent entity selling assets to subsidiary, or subsidiary selling assets to parent entity?
B) What is the tax effect of the adjustments made?
C) What has been recorded by the legal entities?
D) Is this a prior period or a current period transaction?