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Which one of the following accounts would not appear in the consolidated financial statements at the end of the first fiscal period of the combination?

Which one of the following accounts would not appear in the consolidated financial statements at the end of the first fiscal period of the combination?

A) Goodwill.

B) Equipment.

C) Investment in Subsidiary.

D) Common Stock.

E) Additional Paid-In Capital.

Answer: C

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At the date of an acquisition which is not a bargain purchase, the acquisition method

For business combinations involving less than 100 percent ownership, the acquirer recognizes and measures all of the following at the acquisition date except