CERTYNEX IFRS ACADEMY

Which statements about the amounts that are or are not part of the exchange in a business combination are correct? More than one answer is possible.

Each payment made to the seller in the transaction is included in the consideration transferred.

The acquirer applies the acquisition method only to the consideration transferred and the assets acquired and liabilities assumed in the exchange with the acquiree or its former owners.

Separate transactions are accounted for under the acquisition method, with the combination, so as not to distort goodwill.

Remuneration for future services rendered by former owners is an element of the consideration transferred.

A transaction entered into primarily for the benefit of the acquirer rather than the acquiree or its former owners is probably a separate transaction.