CIMA F1 Question Answer
An entity acquires 100% of the equity shares in another entity.
The consideration paid for the shares is less than the fair value of the net assets acquired.
Which of the following is the correct accounting treatment for the difference between the consideration paid and the fair value of the net assets acquired, in accordance with IFRS 3 Business Combinations?
CIMA F1 Summary
- Vendor: CIMA
- Product: F1
- Update on: Sep 17, 2025
- Questions: 248
