The objectives of FASB 141R (Business Combinations) and FASB 160 (Non-Controlling Interests in Consolidated Financial Statements) are as follows a. to improve the relevance, comparability, and transparency of financial information related to business combinations. b. to eliminate the amortization of Goodwill. c. to facilitate the convergence project of the FASB and the International Accounting Standards Board. d. a and b only