wnlcn 01 me Inuowmg internal meow-Keeping metnous can a parent enoose [0 account [or a sunsmiary acquired in a business combination? A. Initial value or book value. B. Initial value, lowerofcostor-Inarketrvalue, or equity. C. Initial value, equity, or partial equity. D. Initial value, equity, or book value. E. Initial value, lowerroeostror-Inarketvalue, or partial equity