When are unconfirmed gains and losses eliminated for consolidation purposes under FASB ASC Section 810-10-45?...

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Accounting

When are unconfirmed gains and losses eliminated for consolidation purposes under FASB ASC Section 810-10-45?

Select one:

a. All intercompany transactions

b. Upstream transactions only

c. Downstream transactions only

d. Gains and losses are never eliminated

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