Under IFRS 3, a business combination must be accounted for: A. Usually as a purchase. B. As

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Under IFRS 3, a business combination must be accounted for:

A. Usually as a purchase.

B. As a purchase unless it can be proved that a merger/pooling has taken place.

C. As a purchase.

D. As a pooling/merger if the relevant national law requires this.

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