Appendix a of IFRS 3provides an Extensive List of What

Multiple Choice

Appendix A of IFRS 3provides an extensive list of what must be disclosed for each Business Combination. Which of the following items is NOT included in that list?

A) The acquisition-date fair value of the total consideration given.
B) The amounts recognized as of the acquisition date for each major class of assets and liabilities assumed.
C) Legal, contractual and regulatory restrictions and the carrying amount of the assets and liabilities to which those restrictions apply.
D) The net assets of both companies at book value as disclosed in the financial statements of each company prior to the business combination.