What does a parent derecognise when it loses control of a subsidiary?Your answerAThe shares of the subsidiary recorded in the parent's individual accounts, the consolidated assets and liabilities remaining in the group's consolidated balance sheet.BThe identifiable assets and liabilities of the former subsidiary, the goodwill and the non-controlling interests staying in the consolidated balance sheet.CThe assets of the former subsidiary and the accumulated profit it has produced, its liabilities remaining in the consolidated balance sheet until settled.DThe assets and liabilities of the former subsidiary, goodwill included, and the carrying amount of the non-controlling interests.SubmitHint