If the non-controlling interest at acquisition is based on the fair value of the subsidiary's identifiable net assets, which consolidation method is being applied?

A) Proportionate consolidation method
B) Parent company method
C) Fair value enterprise method
D) Identifiable net assets method.

Proportionate Consolidation Method

An accounting technique used to combine a company's share of the assets, liabilities, income, and expenses of a jointly controlled entity on a line-by-line basis in its financial statements.

Fair Value Enterprise Method

A valuation approach determining the price a willing buyer would pay for an entire business in an orderly and open market transaction.

Identifiable Net Assets Method

A valuation method that calculates an entity's value based on the fair value of its identifiable tangible and intangible assets minus its liabilities.