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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS




            Solution


























            • COMMENT


            • Acquisition costs
                    • Acquisition costs are incurred by the acquirer to effect a business combination. These
                       costs should not be included when measuring the consideration transferred. Instead those
                       costs should be expensed by the acquirer when incurred (IFRS 3.53).

            • Cost to issue debt or equity

                    • These costs should be accounted for in terms of IAS 32 as a deduction from the fair value
                       of a debt instrument or as a deduction from equity in respect of an equity instrument.




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