In a business combination, what will happen first? a. All identifiable assets and liabilities are recorded at fair value b- All assets and liabilities are recorded at the book value C- Goodwill is recognized if the market value of the asset acquired exceeds the book value of the net assets acquired d. None of the above After an acquisition, the amounts in the parent company accounts and the consolidated financial statements will not be the same in: a- investments in unconsolidated subsidiaries b- investments in consolidated subsidiaries C- capital stock d- final retained earnings