Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) for any business combination,one of the combining entities must be identified as the acquirer
B) the acquirer is defined as the business or businesses the acquiree obtains control of in a business combination
C) for any business combination,both of the combining entities must be identified as the acquirer
D) the acquiree is the entity that obtains control of the acquirer