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　　Acquisition method
　　Acquisition values use fair value.
　　FV of consideration given/received，which is the more clearly evident. 参F10-3
　　Acquisition with cash
　　Dr.Investment in subsidiary
　　Cr.Cash
　　Acquisition with parent common stock(use FV at date transaction closes)
　　Dr.Investment in subsidiary
　　Cr.C/S(at par)
　　Cr. A.P.I.C(FV-par)
　　Acquisition Method Features
　　100% of the net assets of acquired entity are recorded at fair value.
　　Unallocated PPA(Purchase Price Allocation)recorded as goodwill
　　The subsidiary‘s entire equity is eliminated.
　　Pass Key
　　Fair Value=Acquisition Price=Investment in subsidiary
　　CAR IN BIG F3-24
　　C/S，APIC，R.E of subsidiary are Eliminated.
　　Investment in subsidiary is eliminated
　　Noncontrolling interest(NCI)is created
　　B/S of subsidiary is adjusted to Fair value
　　Identifiable intangible assets of the subsidiary are recorded at their fair value.F3-32
　　Goodwill/Gain is squeezed.
　　Consolidating W/P eliminating journal entry
　　Dr.C/S
　　Dr.A.P.I.C
　　Dr.R.E
　　Cr.Investment in subsidiary
　　Cr.Noncontrolling interest
　　Dr.B/S adjustments to FV
　　Dr.Identifiable intangible assets to FV
　　Dr.Goodwill
　　Subsidiaries fair value(Pass Key F3-25)
　　FV of subsidiary = Acquisition cost + Noncontrolling interest
　　FV of subsidiary=(NBV + B/S FV adjustment)+ Identifiable IA FV + Goodwill = FV of B/S + identifiable IA FV + Goodwill
　　Acquisition cost + noncontrolling interest = FV of B/S + Identifiable IA FV + Goodwill
　　Subsidiaries fair value(Pass Key F3-25)
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