Which of the following statements is true with respect to acquired intangible assets when consolidating the financial statements? The acquired company's intangible assets other than goodwill are recorded at book value. Internally developed intangible assets of the acquiree are measured at fair value. The measure of purchased goodwill is the excess of the acquisition price over the book values of the identifiable niet assets Previously existing goodwill of the acquiree must be revalued and recorded at its market value