a-) What is a bargain purchase and how are bargain purchases accounted for in an acquisition business transaction?

b-) How does a parent company account for the sale of a portion of an investment in a subsidiary assuming the patent maintains control after the sale? What happens if the parent does not maintain control after the exchange?

c-) How do upstream and downstream inventory transfers differ in their effects on a year-end consolidation?

d-) What is the rationale for the remeasurement of foreign currency transactions?