Matching: Match the descriptions to the appropriate terms. Use the Scantron provided. a) Acquisition d) Gain or loss e) Step b) Additional paid-in capital c) Economic entity oldetudiant 46) Type of acquisition where control of the subsidiary is obtained gradually over time. 47) Method for valuing components of an acquisition of equity securities that emphasizes fair value. 48) If control has already been achieved and additional shares of the subsidiary's stock are acquired, any adjustment needed to the fair value of the investment is recorded here. 49) If control of a subsidiary is not achieved until a second or later acquisition of its shares, any adjustment needed to the fair value of the investment is recorded here. 50) The assumption from the Conceptual Framework that guides the accounting for consolidations.

Matching: Match the descriptions to the appropriate terms. Use the Scantron provided. a) Acquisition d) Gain or loss b) Additional paid-in capital e) Step c) Economic entity 46) Type of acquisition where control of the subsidiary is obtained gradually over time. 47) Method for valuing components of an acquisition of equity securities that emphasizes fair value. 48) If control has already been achieved and additional shares of the subsidiary's stock are acquired, any adjustment needed to the fair value of the investment is recorded here. 9) If control of a subsidiary is not achieved until a second or later acquisition of its shares, any adjustment needed to the fair value of the investment is recorded here. 0) The assumption from the Conceptual Framework that guides the accounting for consolidations