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All of the following are acquired by ingestion EXCEPT
IFRS 3
The International Financial Reporting Standard that deals with the accounting for business combinations, requiring assets, liabilities, non-controlling interest, and goodwill to be accounted for at fair value.
Mutual Entities
Organizations owned by their members, profits are distributed among them or used to reduce costs.
Transactions Costs
Transactions costs are the costs incurred in buying or selling a security or asset, which may include brokers' fees, taxes, and other charges.
Brokerage Fees
Fees charged by a broker to execute transactions or provide specialized services.
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