Which of the Following Statements Is Incorrect

Multiple Choice

Which of the following statements is incorrect?

A) the acquisition date is defined as the date at which the acquirer obtains control of the acquiree
B) the acquisition date is defined as the date at which acquirer obtains significant influence over the acquiree
C) control indicates that the acquirer has the capacity to obtain benefits from the activities of the acquired entity or business
D) the acquisition date represents the time at which the fair value of the acquisition consideration must be measured