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For business combinations involving less than 100 percent ownership, the acquirer recognizes and measures all of the following at the acquisition date except: Multiple Choice
a. Identifiable assets acquired, at fair value.
b. Liabilities assumed, at book value.
c. Non-controlling interest, at fair value.
d. Goodwill or a gain from bargain purchase.

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eugeniawatanabe

Answer:

b. Liabilities assumed, at book value.

Explanation:

International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) require everything (Assets, Liabilities and Non-controlling interest) to be measured at the fair market value, the amount a third-party would pay on the open market, at the time of acquisition — the date that the acquirer took control of the target company.

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