_____ in a Business Combination Accounted for as a Purchase

Multiple Choice

_____ In a business combination accounted for as a purchase, how are costs of registering equity securities issued by the acquiring company treated?

A) As an expense of the combined company for the period in which the costs were incurred.
B) As a direct addition to the stockholders' equity of the combined company.
C) As a direct charge to equity (Additional Paid-in Capital) .
D) As an addition to goodwill.
E) None of the above.