Assume that Rogers Inc. acquires only 70% rather than 100% outstanding common share of Shaw, and all considerations given are unchanged. How should Rogers Inc. account for each element of the transaction under the IFRS? How did Rogers Inc. accountants account for each element (each asset and liability acquired) of the transaction? How is each element consistent with IFRS and with what we learned from the textbook? Whether or not other choices could have been available or not for each element