单项选择题
When preparing a consolidated Statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valued. Which of the following assets of the subsidiary need to be fair valued?a) Land and building appearing in the books of the subsidiaryb) Trade receivables reported on the subsidiary’s balance sheetc) Brand name the cost relating to which the subsidiary has already fully written offd) Inventory reported on the subsidiary’s statement of financial position
A.a, b & c
B.b, c & d
C.c & d
D.a, c & d