Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) AASB 3 allows a period of time for the acquirer to obtain the information necessary to adjust,if necessary,any provisional estimates originally made
B) provisional estimates may relate to the consideration transferred for the acquiree
C) it may be necessary for an entity to make provisional estimates when initially recording a business combination in its accounts
D) adjustments to provisional amounts for identifiable assets and liabilities are generally recognised through a revenues or expense in the profit and loss