When Company A achieves control over Company B after a series of stock acquisitions, then Multiple select question. the relevant subsidiary values for consolidation are the subsidiary's preacquisition carrying amounts. Company A adjusts its additional paid-in capital for the excess of the subsidiary's fair value over carrying amount. Company A recognizes a gain or loss on revaluation to fair value of its previously held interests in Company B. the relevant subsidiary values for consolidation are acquisition-date fair values