ACC 732
Western Governers University
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ACCT_732__SUPP_EXAM
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---9december 20212021/2022A+
- for each of the questions/statements. Write down the question number in your answer book and 
the alphabet corresponding to your choice next to the question number. 
1.1 If less than 100% of a subsidiary’s share capital has been acquired then what is the rule for 
inclusion of the subsidiary’s assets on the consolidated balance sheet? (1) 
A. Only a proportional amount should appear 
B. All the assets should appear 
C. None can appear until all the shares have been acquired 
D. Half the valu...
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