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In 1/1/2020, company A purchased 80% of company B capital shares. The result of purchase resulted on parent-subsidiary relationship. Account receivables presented in the consolidated statement of financial position at the date of acquisition as follow:
Item Parent A Subsidiary B Consolidated
Account Receivables 60,000 30,000 82,000
Problem 1: Take into consideration that there is a debt for parent on subsidiary of 4000$. What is the fair value of account receivables of subsidiary B?
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