Which of the Following Internal Record-Keeping Methods Can a Parent

Multiple Choice

Which of the following internal record-keeping methods can a parent choose to account for a subsidiary acquired in a business combination?

A) initial value or book value.
B) initial value, lower-of-cost-or-market-value, or equity.
C) initial value, equity, or partial equity.
D) initial value, equity, or book value.
E) initial value, lower-of-cost-or-market-value, or partial equity.