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| Which statement is true with respect to noncontrolling interest? A. IFRS only records noncontrolling interest at the proportionate share of the value of identifiable net assets of the acquiree. B. IFRS permits recording noncontrolling interests at either fair value or the proportionate share of the value of identifiable net assets of the acquiree. C. Both US GAAP and IFRS record noncontrolling interest at the proportionate share of the value of identifiable net assets of the acquiree. D. US GAAP records noncontrolling interest at the proportionate share of the value of identifiable net assets of the acquiree. |