Which of the Following Correctly Describes the Importance of the Acquisition

Multiple Choice

Which of the following correctly describes the importance of the acquisition date in business combination accounting?

A) The acquisition date is the date that the consideration transferred in a business combination is measured, including contingent consideration and the acquirer's equity interests issued to the seller.
B) The acquisition date is the date that assets acquired, liabilities assumed, and non-controlling interests are measured.
C) The acquisition date is the date that the acquirer begins consolidating the entity.
D) All of the above