Which TWO (Select only two) are correct in respect of consolidated financial statements?

A-Any excess of the fair value of net assets acquired over the fair value of consideration transferred on acquisition of a subsidiary is recognised in profit or loss.

B- Goodwill is amortised over its useful life.

C- A parent can consolidate a subsidiary with a year end that is different to its own, providing the difference is not more than three months.

D- Where a subsidiary is acquired mid-year, the group share of the subsidiary's income and expenses is time apportioned and recognised line by line in the consolidated statement of profit or loss.