问题详情

IFRSrequiresextensiveuseoffairvalueswhenrecordingtheacquisitionofasubsidiary.
Whichofthefollowingcomments,regardingtheuseoffairvaluesontheacquisitionofasubsidiary,iscorrect？
A.Theuseoffairvaluetorecordasubsidiary’sacquiredassetsdoesnotcomplywiththehistoricalcostprinciple
B.Theuseoffairvaluestorecordtheacquisitionofplantalwaysincreasesconsolidatedpost-acquisitiondepreciationchargescomparedtothecorrespondingchargeinthesubsidiary’sownfinancialstatements
C.Cashconsiderationpayableoneyearafterthedateofacquisitionneedstobediscountedtoreflectitsfairvalue
D.Patentsmustbeincludedaspartofgoodwillbecauseitisimpossibletodeterminethefairvalueofanacquiredpatent,as,bydefinition,patentsareunique
请帮忙给出正确答案和分析，谢谢！