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1.IFRS requires extensive use of fair values when recording the acquisition of a subsidiary.Which of the following comments, regarding the use of fair values on the acquisition of a subsidiary, is correct?
A The use of fair value to record a subsidiary’s acquired assets does not comply with the historical cost principle
B The use of fair values to record the acquisition of plant always increases consolidated post-acquisition depreciation charges compared to the corresponding charge in the subsidiary’s own financial statements
C Cash consideration payable one year after the date of acquisition needs to be discounted to reflect its fair value
D Patents must be included as part of goodwill because it is impossible to determine the fair value of an acquired patent, as, by definition, patents are unique
