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According to AASB 3 Business Combinations, the appropriate accounting treatment for the costs of issuing shares by the acquirer as part of a business combination
According to AASB 3 Business Combinations, the appropriate accounting treatment for the costs of issuing shares by the acquirer as part of a business combination is to record them as a debit to:
share issue reserve | ||
share capital | ||
acquisition expenses | ||
retained earnings |
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