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What is the impact on consolidated financial statements of upstream and downstream transfers? a

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What is the impact on consolidated financial statements of upstream and downstream transfers?
a. No difference exists in consolidated financial statements between upstream and downstream
transfers.
b. Downstream transfers affect the computation of the noncontrolling interest's share of the
subsidiary's income but upstream transfers do not.
c. Upstream transfers affect the computation of the noncontrolling interest's share of the
subsidiary's income but downstream transfers do not.
d. Downstream transfers can be ignored since they are made by the parent company.