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One company acquires another company in a combination accounted for under the acquisition method. The acquiring company decides to apply the equity method in accounting

One company acquires another company in a combination accounted for under the acquisition method. The acquiring company decides to apply the equity method in accounting for the combination. what is one reason the acquiring company might have made this decision?
It is only method alllowed by SEC
it is relativley easy to apply
it is the only internal reporting method allowd by general accepted accounting principles

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