Which of the Following Is Not One of the Factors

Multiple Choice

Which of the following is not one of the factors in AASB 3 Business Combinations that guide the identification of the acquirer where 2 companies combine to form a new company?

A) The entity that has the smaller fair value.
B) The entity that has a significantly greater fair value.
C) The entity whose management is able to dominate the business combination.
D) The entity that gives up the cash or other assets where equity instruments are exchanged for cash or other assets.