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Negative goodwill that results from the acquisition of another company. a. is recognized as a...

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Accounting

Negative goodwill that results from the acquisition of another company.

a. is recognized as a gain on date of acquisition by both the parent and the non-controlling interest.

b. is prorated among the parent company's identifiable net assets.

c. is amortized over the lifespans of the subsidiary's identifiable net assets.

d. is recognized as a gain on the date of acquisition.

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