When a bargain purchase arises, IFRS 3 Business Combinations requires that the amounts involved in computing the bargain purchase should first be reassessed. When the amount of the bargain purchase has been confirmed, how should it be accounted for?
A.
Charged as an expense in profit or loss.
B.
Capitalised and presented under non-current assets.
C.
Credited to profit or loss.
D.
Shown as a deduction from non-current assets.
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【单选题】Which of the following is not a conflict of interest?
A.
An ACCA member is in direct competition with a client on a contract
B.
An ACCA member is married to a director of the client
C.
An ACCA member is an officer of the client company but does not deal with the client's affairs
D.
An ACCA member is part of a joint venture with a competitor of the client