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26.18 Date Co owns 100% of the ordinary share capital of Prune Co. The following balances relate to Prune Co.
At acquisition, the fair value of Prune Co's land was $50,000 more than shown in the financial statements of Prune Co. At 31 December 20X8, Date Co's financial statements show a total tangible non-current asset balance of $1 ,250,000.
What amount should be included in the consolidated financial statements of the Date group at 31 December 20X8 for tangible non-current assets?
A $2,250,000
B $1,000,000
C $1,850,000
D $2,200,000
答案：A
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