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| Since the coordination of flight schedules implies a stronger economic link between Rocky Mountain and Flitenight Air Lines than that implied merely by the ownership percentage, a proportionate consolidation is being considered. Which of the following statements regarding the acquisition method and the proportionate consolidation method is most accurate? A. The proportionate consolidation method differs from the acquisition method in its treatment of minority interest. B. Both are provisions of U.S. GAAP. C. Both report all of the affiliate’s liabilities on the parent’s balance sheet. |