In the case of a wholly owned subsidiary, if the fair value of the consideration transferred plus the fair value of the previously held interest is greater than the net fair value of the identifiable assets, liabilities and contingent liabilities of the subsidiary:( )
选项:
A:goodwill has been purchased and must be recognised on consolidation.
B:the difference is treated as a special equity reserve in the acquirer’s accounting records.
C:the difference is immediately charged to profit or loss in the period in which the business combination occurred.
D:a gain on bargain purchase results.
发布时间:2024-05-06 21:41:17