Which of the following statements about post-acquisition earnings is incorrect?

	A.	They are the earnings produced subsequent to the acquisition date by members of the group.
	B.	They are eliminated against the parent's earnings, in a similar fashion to pre-acquisition earnings.
	C.	They form part of earnings of the economic entity and they are eliminated against the parent's earnings, in a similar fashion to pre-acquisition earnings.
	D.	They form part of earnings of the economic entity.