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An acquirer will report a bargain purchase gain when it buys 100% of a subsidiary, and the: Cost of the investment was > book value

An acquirer will report a bargain purchase gain when it buys 100% of a subsidiary, and the:

Cost of the investment was > book value of the acquired net assets

Cost of the investment was > fair value of the acquired net assets

Cost of the investment was < book value of the acquired net assets.

Cost of the investment was < fair value of the acquired net assets

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