When the Parent Purchases Some Newly Issued Shares of a Subsidiary

Multiple Choice

When the parent purchases some newly issued shares of a subsidiary, any adjustments resulting from the subsidiary stock sales should be made

A) ​at the end of the current fiscal year when the worksheet is prepared.
B) ​at the time of the sale when the equity method is used.
C) ​at the time of the sale if the cost method is used.
D) ​retroactively to the start of the current fiscal year.