Chapter 8. Consolidated Statement of Cash Flows When accounting for the acquisition of a subsidiary within consolidated cash flow, how is the parent entity interest/portion in the subsidiary's equity treated? Your response A. The parent interest is included in the calculation to determine investing cash flow. B. The parent interest is included in the calculation to determine financing cash flow. C. The parent interest is eliminated on consolidation to determine financing cash flow. D. The parent interest is increased to reflect the overall fair value of the subsidiary