20. In the event that the parent company does not prepare consolidated financial statements, the international standard No. 10 requires the following method to be used: * (2 Points) Equity method Cost method or application of standard 39 requirements Incomplete equity method All of the above is true 21. On 1/1/2017, the parent company purchased 80% of the shares of the subsidiary company, at a value of $ 80,000. The net fair value of the subsidiary's assets at the date of acquisition amounted to $ 37500, and the fair value of noncontrolling interests was estimated at $9250. The goodwill balance in the consolidated budget, using partial goodwill is: (2 Points) $42500 33250 $50000 All