In a Business Combination Accounted for as an Acquisition, How

question 6

Multiple Choice

In a business combination accounted for as an acquisition, how should the excess of fair value of identifiable net assets acquired over implied value be treated?

• A) Amortized as a credit to income over a period not to exceed forty years.
• B) Amortized as a charge to expense over a period not to exceed forty years.
• C) Amortized directly to retained earnings over a period not to exceed forty years.
• D) Recognized as an ordinary gain in the year of acquisition.

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