On the date of a business combination resulting in a

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Reference no: EM13609592

On the date of a business combination resulting in a parent-subsidiary relationship, the differences between current fair values and carrying amounts of the subsidiary's identifiable net assets are:

Included in a working paper elimination
Recognized in the applicable asset and liability ledger accounts of the subsidiary
Recognized in the applicable asset and liability ledger accounts of the parent company
Accounted for in some other manner

Reference no: EM13609592

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