Which of the Following Is Not One of the Factors

question 39

Multiple Choice

Which of the following is not one of the factors in AASB 3/IFRS 3 Business Combinations that guide the identification of the acquirer where 2 companies combine to form a new company?

• A) The entity that has the smaller fair value.
• B) The entity that has a significantly greater fair value.
• C) The entity whose management is able to dominate the business combination.
• D) The entity that gives up the cash or other assets where equity instruments are exchanged for cash or other assets.

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