Question: Under the Acquisition Method, how should the fair value of consideration transferred - i.e. the total VIE fair value - be calculated in determining the
Under the Acquisition Method, how should the fair value of consideration transferred - i.e. the total VIE fair value - be calculated in determining the appropriate allocation?
The noncontrolling interest value only
The consideration paid by the primary beneficiary only
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The sum of the consideration paid by th eprimary beneficiary plus the noncontrolling interest value
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