When a bargain purchase arises, IFRS 3 Business Combinations requires that the amounts involved in computing the bargain purchase should first be reassessed. When the amount of the bargain purchase has been confirmed, how should it be accounted for?
选项:
A:Charged as an expense in profit or loss;
B:Capitalised and presented under non-current assets;
C:Credited to profit or loss;
D:Shown as a deduction from non-current assets
发布时间:2024-04-11 10:18:56