Which the acquirer obtains control of the acquiree

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Problem 1: It refers to the date on which the acquirer obtains control of the acquiree.

a) Control date
b) Business combination date
c) Acquisition date
d) Consolidation date

Problem 2: IFRS 3 defines it as a transaction or other event in which an acquirer obtains control of one or more businesses.

a) Acquisition of assets
b) Consolidation
c) Merger
d) Business combination

Problem 3: IFRS 10 defines them as the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic unit.

a) Consolidated financial statements
b) Group financial statements
c) Combined financial statements
d) Separate financial statements

Reference no: EM132950863

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