Under IFRS 3

Multiple Choice

Under IFRS 3.25, an acquirer is required to recognize and measure:

A) The effect of any temporary differences of an acquiree that exist at the acquisition date or that arise as a result of the acquisitions.
B) The effect of any temporary differences and carryforwards of an acquiree that exist at the acquisition date or that arise as a result of the acquisitions.
C) The effect of any carryforwards of an acquiree that arise as a result of the acquisitions.
D) Any temporary differences and carryforwards of an acquiree that exist at the acquisition date.