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Pesto inc , tiene el 70% de control de Ragu company, pero debe excluir a Ragu de los estados financieros consolidados si cual de las

Pesto inc , tiene el 70% de control de Ragu company, pero debe excluir a Ragu de los estados financieros consolidados si cual de las siguientes?

a) Pesto usa el metodo de Equity

b) Ragu se encuentra en una reorganizacion legal

c)Ragu esta en un pais extranjero y registra susu libros en una moneda extranjera

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