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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Definitions:

Tetrapods

The superclass of animals with four limbs, including amphibians, reptiles, birds, and mammals, as well as their extinct relatives.

Optic Tectum

A part of the brain found in the midbrain of vertebrates, involved in visual processing.

Innate Behavior

Natural, instinctual actions and reactions in animals and humans that are biologically programmed and not learned from experience.

Spatial Clues

Information about the location, arrangement, or orientation of objects in space, often used in navigation and understanding environmental layouts.