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Which of the following statements relating to parent companies and subsidiaries are correct?

(1)  A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in
      certain circumstances.
(2)  Goodwill on consolidation must be amortised over a period not exceeding ten years.
(3)  Goodwill on consolidation will appear as an item in the parent company’s individual balance sheet.
(4)  A subsidiary may be excluded from consolidation if it has not previously been consolidated and the parent’s
       investment in it is held for resale in the near future.

A    1 and 4
B    2 and 3
C    1 and 2
D    3 and 4

A

wispydog

a

adiemus

ding

张俊平

k

cym123584

[em02]

Wendel

THANKS

troyrentou

 d

yixue

thanks

truck444

thanks

gracepan

[em51]