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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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