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When identifying the acquirer, if the means of payment is cash or a promise to pay cash in the future, the acquirer ( i .

When identifying the acquirer, if the means of payment is cash or a promise to pay cash in the future, the acquirer (i.e., the company obtaining control) is usually
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the company receiving the payment.
the company making the payment.
not identifiable by the flow of cash.
the larger of the two companies.

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