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Which of the assets of an acquiree may not be included

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Problem 1: The company that obtains control over another company in a business combination transaction is referred to as,

a) acquirer       c) subsidiary
b) parent          d) a and b

Problem 2: Which of the following assets of an acquiree may not be included when computing for the goodwill arising from business combination?

a) capitalized kitchen utensils and equipment
b) intangible assets not previously recorded
c) research and development costs charged as expenses
d) goodwill recorded by the acquiree prior to the business combination

Reference no: EM132756974

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