Assume a parent acquires 75% of the stock of a subsidiary, in an acquisition in which goodwill is reported. If goodwill is not impaired, on the consolidated income statement the noncontrolling interest in net income as measured by U. S. GAAP is:
a) Always less than noncontrolling interest in net income as measured using IFRS
b) Always the same as noncontrolling interest in net income as measured using IFRS
c) Always greater than noncontrolling interest in net income as measured using IFRS
d) Greater than the noncontrolling interest in net income as measured using IFRS, but only if the alternative valuation method allowed by IFRS is used