In an amalgamation of two companies A and B into a newly established company AB, AB issued
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In an amalgamation of two companies A and B into a newly established company AB, AB issued 30,000 shares of ₹10 each to A and 45,000 equity shares of ₹10 each to B. Identify the acquirer under IFRS-03.
(a) A
(b) B
(c) AB
(d) More facts are required
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