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What is the fundamental determinant for use of fair value

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Problem 1: What is the fundamental determinant for the use of: fair value method v.s. equity method?

A. Insignificant influence vs. significant influence

B. Less than 20% ownership v.s. more than 20% but less than 50% ownership

C. Management's discretion

D. External auditor's discretion

Reference no: EM132794769

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