Under Both IFRS and U

question 19

Multiple Choice

Under both IFRS and U.S.GAAP,how should an investing entity report nonconsolidated subsidiaries?

• A)equity method
• B)fair value
• C)proportionate consolidation
• D)parent concept

---

Definitions:

Disaccharide

A sugar produced by covalently linking two monosaccharides (e.g., maltose or sucrose).

Monosaccharides

Simple sugars that are the most basic form of carbohydrates, serving as the building blocks for more complex sugars and providing immediate energy for cells.

Glycosidic Bond

A covalent bond that joins a carbohydrate molecule to another molecule, which may be another carbohydrate or a different type of molecule.

Hydroxyl Group

Polar functional group; abbreviated —OH.