Question 28 (1 point) If the parent company owns 90% of a subsidiary company's (publicly traded) outstanding common shares, the parent company using ASPE should account for the income of the subsidiary under the FV-OCI method. cost, equity or consolidation models. cost/amortized cost or fair value method. equity or consolidation models. Question 29 (1 point) The calculation of Earnings Per Share is generally based on which income figure? Net Income All-Inclusive Income Income from Discontinued Operations Other Comprehensive Income