Which of the following represent the procedures required in preparing consolidated financial statements for a parent company and its subsidiary?

Multiple select question.

intra$-$entity receivable and payables are eliminated.

subsidiary assets and liabilities are adjusted to reflect acquisition$-$date fair values net of post$-$acquisition amortization.

the parent combines the Equity in Subsidiary Earnings balance with the subsidiary company's revenues less expenses.

excess acquisition$-$date fair over book values for limited$-$life subsidiary assets must be amortized over time.