How does the partial equity method differ from the equity method?

A. In the total liabilities reported on the consolidated balance sheet.
B. In the treatment of dividends.
C. Under the partial equity method, the balance in the investment account is not decreased by amortization on allocations made in the acquisition of the subsidiary.
D. Under the partial equity method, subsidiary income does not increase the balance in the parent's investment account.
E. In the total assets reported on the consolidated balance sheet.


Answer: C

Business

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