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Which term refers to the practice of revaluing an acquired subsidiary's assets and liabilities to their fair values directly on that subsidiary's books at the

Which term refers to the practice of revaluing an acquired subsidiary's assets and liabilities to their fair values directly on that subsidiary's books at the date of acquisition?

a. Fair Value Accounting

b. Push-down Accounting

c. Fully Adjusted Method

d. Reciprocal Ownership

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