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26.8 Evergreen Co owns 35% of the ordinary shares of Deciduous. What is the correct accounting treatment of the revenues and costs of Deciduous for reporting period in the consolidated statement of profit or loss of the Evergreen group?
A The revenues and costs of Deciduous are added to the revenues and costs of Evergreen on a line by line basis.
B 35% of the profit after tax of Deciduous should be added to Evergreen's consolidated profit before tax.
C 35% of the revenues and costs of Deciduous are added to the revenues and costs of Evergreen on a line by line basis.
D The revenues and costs of Deciduous are added to the revenues and costs of Evergreen Co on a line by line basis, then 65% of the profit after tax is deducted so that only Evergreen Co's share remains in the consolidated financial statements.
答案：B
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