Which of the following statements is correct?

Select one:

The legal acquirer is determined under AASB 3/IFRS 3 as the entity that issues the equity instruments

The entity identified under AASB 10/IFRS 10 as the parent will be the acquirer under AASB 3/IFRS 3.

The legal acquirer under AASB 3/IFRS 3 and the accounting acquirer under AASB 10/IFRS 10 do not have to be the same entity.

The accounting acquirer is the entity that becomes the controlling entity.