Which statement is true concerning valuation of noncontrolling interests at the date of acquisition per U. S. GAAP?
a) Per-share value of the noncontrolling interest is likely to be higher than the acquisition price per share.
b) Market price per share is the best measure of noncontrolling interest value if the stock is not actively traded.
c) The main difference in per-share value between the controlling and noncontrolling interest is a control premium for the acquirer's interest.
d) The per-share fair value of the controlling and noncontrolling interest is likely to be the same, due to market pressures.