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1) An investor argues that a Bargain generated from an acquisition should be recognized in the same manner as goodwill. Using the Codification, how can

1) An investor argues that a Bargain generated from an acquisition should be recognized in the same manner as goodwill. Using the Codification, how can you refute the statement?

PLEASE Support your response with a specific reference to the appropriate section of the Codification: Reference example: ASC 954-320-55

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