Clear my choice

If shares are issued as part of the consideration paid, transactions costs such as

brokerage fees may be incurred. Under AASB $3/$IFRS $3$ Business Combinations, the

appropriate accounting treatment for such costs in the records of the acquirer is a

debit to:

SELECT ONE:

a$.$ investments.

b$.$ share capital.

c$.$ cash.

d$.$ acquisition expenses.

Clear my choice

AASB $138$ Intangibles, requires goodwill to only be recognised as an asset if it: