Before Recognising a Gain on a Bargain Purchase,the Acquirer Shall

Multiple Choice

Before recognising a gain on a bargain purchase,the acquirer shall review the procedures used to measure the amounts that AASB 3 requires to be recognised at the acquisition date for which of the following:

A) the consideration transferred
B) the non- controlling interest in the acquiree,if any
C) the identifiable assets acquired and liabilities assumed
D) all of the above