CERTYNEX IFRS ACADEMY

To acquire Cime SA, Éclat SA pays 8,000,000 to the former owners. Outside the price, the seller reimburses Éclat for 90,000 of acquisition-related costs it had incurred. How is this reimbursement treated?

As a reduction of the consideration transferred by 90,000, to 7,910,000, which increases the gain or reduces goodwill.

As a transaction that is probably separate from the combination: entered into for the acquirer's benefit, it is not part of the consideration transferred and follows the applicable IFRSs.

As an element of the exchange with the acquiree, accounted for under the acquisition method with the assets and liabilities assumed.

As income recognised directly in goodwill, which is reduced accordingly at the acquisition date.