In an acquisition where 100% control is acquired, how would the land accounts of the parent and the land accounts of the subsidiary be reported on consolidated financial statements? 
Definitions:
Defensive Barrier
A protective measure or strategy employed to prevent competition from entering a market or to safeguard a company's market share.
Space Threats
Various dangers originating in outer space that could harm Earth or its inhabitants, including asteroids, comets, and artificial space debris.
Space Threat
A situation in which a person threatens to invade another’s spatial territory.
Interloper
An individual who becomes involved in a situation or place where they are not wanted or do not belong.
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