A Ltd acquired all of the issued shares of B Ltd. When preparing the consolidated financial statements, fair value adjustments relate to:

a. differences between fair value and carrying amount of the parents identifiable assets and liabilities

b. differences between fair value and cost of the subsidiarys identifiable assets and liabilities to the extent attributable to the non-controlling interest

c. differences between fair value and cost of the subsidiarys identifiable assets and liabilities to the extent attributable to the parent entit

d. differences between fair value and carrying amount of the subsidiarys identifiable assets and liabilities