Where the purchase price of an acquisition is less than the aggregate fair value of...
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Accounting
Where the purchase price of an acquisition is less than the aggregate fair value of the net assets acquired, which ONE of the following accounting treatments of the difference is required by IFRS 3 Business Combinations?
A Deduction from goodwill in the consolidated statement of financial position
B Immediate recognition as a gain in the statement of changes in equity
C Recognition in the statement of comprehensive income over its useful life
D Immediate recognition as a gain in profit or loss.
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