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Multiple Choice Question When the consideration transferred in a 1 0 0 % acquisition exceeds the total net fair value of the identifiable net assets

Multiple Choice Question
When the consideration transferred in a 100% acquisition exceeds the total net fair value of the identifiable net assets received, the excess is recognized as
goodwill as an unidentifiable asset.
an acquisition expense.
an increase in the net identifiable assets.
a reduction in the net identifiable assets.
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